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2005 (12) TMI 170 - AT - Central ExciseExtract: .......acted in a case where the short levy is not the result of any contumacious conduct by the manufacturer. In the present appeal, we have already held that there was no suppression of facts. Penalty is not justified. The penalty is also set aside. 5. The appeal is partly allowed as indicated above. (Dictated and pronounced in open Court on 22-12-2005)
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