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2015 (8) TMI 1229 - HC - Central ExciseLegality of imposition of amount of penalty - Held that:- whether there is infraction of provisions of law, wilful or otherwise and whether there was any mens rea is factual, which requires adjudication by the authority below - Held that:- Since appellant herein had no such opportunity of urging the same, we feel that it would be in the best interest of parties as also justice that an opportunity of hearing, which is fair and complete, is afforded to them, for addressing the Tribunal on all issues. - Penalty set aside - Matter remanded back - Decided in favour of assessee.
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