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2011 (1) TMI 301 - HC - Central ExcisePenalty - The CESTAT is setting aside the penalty imposed under the provisions of law which are clear and unambiguous - Hence,the question raised is covered by judgment of the Court , M/s Bansal Alloys & Metals Private Limited v. Union of India and another, [2010 -TMI - 202136 - PUNJAB & HARYANA HIGH COURT] the appeal is dismissed against of revenue.
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