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2016 (1) TMI 965 - HC - Central ExciseWhether penalty is sustainable upon a dealer when demand of duty stands dropped? - Whether penalty can be imposed for abetment when main party is held not guilty? - Held that:- In view of the fact that the order demanding duty and penalty in the case of the main assessee has been set aside and this fact was brought to the notice of the Tribunal and the same has not been dealt with, it would be appropriate to remand the matter back to the Tribunal.
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