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1994 (8) TMI 146 - AT - Central ExciseExtract: ....... have advertently crept in) fails to discharge the duty assigned, the same would tantamount to contributory lapse, and it may not justifiably be open for the department to plead that exemplary penalty ought to be imposed on the assessee. The penalty imposed appears to be fair and reasonable. 16. Thus, I concur with the order proposed by Member (T).
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