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2015 (12) TMI 1636 - CESTAT NEW DELHIImpposition of penalty u/r 25 - Held that: - none of the ingredients itemized in Rule 25 of the Rules have any application in the present case, justifying imposition of penalty - Though, non-payment of duty within the stipulated time frame is a contravention of the statutory provisions, but in absence of any proof regarding the involvement of the respondent in any fraudulent activity concerning fraud, collusion, suppression, etc., with intent to evade payment of duty, imposition of penalty is not justified - appeal dismissed - decided against Revenue.
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