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1999 (5) TMI 210 - AT - Central ExciseExtract: .......ich over assessees are not subjected to, there is little reason to uphold the order of the Collector. We, therefore, hold that the ld. Commissioner was right in confirming the demand but not right in imposing the penalty. We confirm the orders of demand and remit the penalty imposed. 11. emsp The stay application is also disposed of in these terms.
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