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2008 (1) TMI 713 - AT - Central ExciseExtract: .......to the Original Authority to impose penalty is not a correct order. The citations relied by the Consultant are in assessee rsquo s favour and they apply to the facts of this case. The impugned order is not legal and proper. Hence, the same is set aside by allowing the appeal with consequential relief, if any. (Pronounced and dictated in open Court)
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