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2008 (8) TMI 270 - CESTAT NEW DELHICommittee of Commissioners decided that appeal be filed against the order in appeal on the point of imposition of penalty - Formal directing a Central Excise officer to file appeal in its behalf was not issued – such defect does not go to the root of the matter as the same can be cured post facto by issuance of an authorization at later stage, and therefore, appeal by department cannot be dismissed summarily as not maintainable – further, suppression or contravention per se would not justify imposition of penalty unless it was made intentionally in order to evade payment of duty – revenue’s appeal is dismissed
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