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2010 (1) TMI 1087 - CESTAT NEW DELHIExtract: .......ect of job worker rsquo s unit in this case have held that the non-payment was due to ignorance. Under these circumstances, the question of invoking the exception provided under Rule 9(1)(b) does not arise. Therefore, there are no valid grounds adduced to interfere with the order of the Commissioner (Appeals). 8. The appeal is, therefore, rejected.
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