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1992 (9) TMI 202 - AT - Central ExciseExtract: .......s, herein, in view of the finding above on the question of suppression of facts and as the records and evidence do not disclose any mala fides on the part of the appellants in this respect, the order imposing penalty on them does appear harsh and it is, accordingly, set aside in all the three appeals. The appeals are disposed of in the above terms.
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