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2010 (8) TMI 893 - CESTAT NEW DELHIExtract: .......ipso facto imposed. It may be stated that penal proceedings are quasi criminal in nature. Clear intention of evasion or an intention to cause evasion through anybody else should be brought to record. That is absent. Therefore, the appellant should succeed and the order of the authority below is set aside. (Dictated and Pronounced in the open Court)
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