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2009 (12) TMI 762 - AT - Central ExciseExtract: .......e-tax Act, 1961. In that event, I find that it is only a wrong interpretation of the statute and there was nothing mala fide intention of the respondent to evade the payment of duty. In that event, penalty under Section 11AC cannot be imposed. Accordingly, I uphold the impugned order and reject the appeal filed by the Revenue. (Pronounced in Court)
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