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2003 (12) TMI 124 - AT - Central ExciseExtract: .......not imposable. Same view has been expressed by the Calcutta Bench in the case of Jha Shipping Agency v. CC (Port) Calcutta (supra). In view of these catena of judgments relied upon by the appellants, which are on identical score, the penalty of Rs. 5 lakhs on the appellant is required to be set aside by allowing the appeal and we order accordingly.
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