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2005 (1) TMI 294 - CESTAT, KOLKATAExtract: .......56.20. In such circumstances the penalty is not imposable. 7. Accordingly I allow the appeal on the following terms - (a) Modvat credit is allowed on transit losses on liquid oxygen gas. (b) The penalty imposed on the Appellant is set aside. (c) The Appeal pertains to decantation losses on liquid oxygen gas is rejected. Pronounced in the open Court
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