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2017 (12) TMI 207 - CESTAT NEW DELHIPenalty u/r 25 - N/N. 108/95 dated 28.08.1995 - wires and cables - Held that: - the project is for Indian Railways. The certificate is issued only by Chief of Project Manager in the Indian Railways. It is not coming out clearly in the impugned order, whether there is any other Line Ministry supervising this project which is a railway project. In any case, without further examining the merits of the case, there is no sustainable ground to invoke fraud, suppression or wilful mis-statement in the facts of the present case. The clearance of goods is without payment of duty claiming N/N. 108/95 has been reflected in the monthly statutory return and the clearance is based on the certificate issued by the Railway authorities - appeal allowed - decided in favor of appellant.
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