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1997 (12) TMI 359 - AT - Central ExciseExtract: .......uo s order is correct. 7. emsp There is however no clear basis in the Additional Collector rsquo s order for imposition of penalty. There is no allegation of any mala fides or any deliberate intention to contravene procedures or evade duty. In these circumstances we set aside the penalty. 8. emsp Appeal thus partially allowed. Consequential relief.
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