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2000 (8) TMI 152 - CEGAT, COURT NO. I, NEW DELHIExtract: ....... the assessee, job worker, paid the differential duty. He cannot be penalised for the wrong declaration made by the trader. In this view of the matter, we do not find any ground for interfering with the order passed by the Commissioner. It, therefore, follows that the appeal filed by the Revenue is devoid of any merit. It is, accordingly dismissed.
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