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2003 (8) TMI 43 - SC ORDERPenalty - Alteration in computation - Held that:- When the basis for computation of excise duty has been altered by the Tribunal, it may not be correct to levy penalty. Therefore, in the facts and circumstances of the case we think there is no basis to levy any penalty upon the appellants. The order made by the authorities, as affirmed by the Tribunal is set aside to that limited extent. In other respects, the order of the Tribunal shall remain undisturbed - Decided partly in favour of assessee.
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