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2007 (1) TMI 405 - AT - Central ExciseExtract: .......ying unutilized in the records, imposition of penalty was not justified. 4. emsp In view of the above factual position read with the ratio of the Larger Bench rsquo s decision referred supra, I agree with the respondents that this is not a case for imposing a penalty upon them. The revenue rsquo s appeal is accordingly rejected. (Dictated in Court)
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