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1997 (4) TMI 217 - CEGAT, NEW DELHIExtract: ....... cited supra, held that penalty is not sustainable when Show Cause Notice does not contain any proposal for taking penal action against the noticee. Following the ratio of the above judgments we hold that penalty was not imposable in the instant case. 4. emsp In the result, the impugned order imposing penalty is set aside and the appeal is allowed.
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