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2011 (9) TMI 485 - CESTAT, MUMBAIMandatory Penalty 11AC - Domestic Electrical Appliances - Duty Paid goods for reprocessing - Cleared goods other than brought in - penalty levied - Held that:- Mandatory penalty is imposable only in the case involving fraud, collusion. Respondent explained mistake occurred in packing due to change over of staff Further, all the transactions have been duly registered and accounted for in the books of accounts maintained by the respondent. Appeal of revenue rejected.
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