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2001 (1) TMI 370 - CEGAT, MUMBAIExtract: .......d by Section 116 of the Act which provides for penalty to be imposed for non-accountal of the goods. The Commissioner would have been justified in imposing penalty under this Section. He has misdirected himself in imposing penalty under Section 112(a) of the Act. On this infirmity alone, the appeal succeeds and is allowed with consequential relief.
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