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2005 (6) TMI 174 - AT - Central ExciseExtract: .......the assessee and on the Director is required to be set aside since imposition of penalty without mens rea of knowingly misdeclared value being found cannot be upheld and in view of the finding that appellants had nothing to gain by the misdeclared values. 3.1 In view of the findings, the order is set aside and appeals allowed. (Pronounced in Court)
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