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1994 (2) TMI 139 - AT - Central ExciseExtract: .......ood. 17. emsp Hence respectfully following the ratio of judgment of Hon rsquo ble Supreme Court to the effect that in the absence of any specific provision regarding penalty in the relevant Act, no penalty can be imposed, I agree with the finding of Hon rsquo ble Member (Judicial) as mentioned above. Dt 2-2-1994 Sd/- (S.K. Bhatnagar) Vice President
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