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2013 (5) TMI 571 - AT - Central ExciseImposition of penalty - willful suppression of facts - Held that:- The adjudicating authority while passing the order in original has nowhere discussed in the findings that how the elements of suppression of facts with an intention to evade duty are established.In the absence of same it is felt that no penalty under Rule 15 (2) is not imposable. In favour of assessee.
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