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2005 (8) TMI 268 - AT - Central ExciseExtract: .......t affirming the Tribunal ruling in the case of Rashtriya Ispat Nigam Ltd. - 2004 (163) E.L.T. A53 (S.C.), the penalty is not liable to be paid. Respectfully following the ratio of the judgments cited before us, we set aside the impugned order and allow the appeal with consequential relief, if any, as per law. (Pronounced and dictated in open Court)
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