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2000 (2) TMI 108 - HC - Central ExciseExtract: .......urt was not concerned with the question of levy of penalty. The decision in Ujagar Prints case was referred to by Delhi High Court and rightly distinguished. 3. In view of the settled legal position, we are of the view that no arguable question of law arises, which needs to be answered by this Court. Hence, the reference applications are dismissed.
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