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2006 (2) TMI 177 - SC ORDERDuty demand - Penalty - Held that:- we are not inclined to interfere with the impugned order which is based mainly on facts except to the extent that it is not a case for levy of penalty as the classification list filed by the assessee-appellant had already been approved as 'Cellulosic Spun Yarn' containing "Non-cellulosic waste" by the Department - However, Penalty is waived - Decided partly in favour of assessee.
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