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2000 (6) TMI 288 - CEGAT, MUMBAIExtract: .......at credit like existence of rule 57H, it may not be understood how a seasoned assessee like Bombay Dyeing and Mfg. Co. Ltd. would have taken the proforma credit. Here there is no question of any mens rea involved. We are therefore of the view that penalty has been rightly imposed. Therefore we reject the argument in respect of reduction of penalty.
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