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1976 (9) TMI 170 - HC - Central ExciseExtract: .......sure the Collector would keep in view the observations of their Lordships in that case whenever a question of imposition of penalty may arise, Raina, J. 41. emsp We allow the petition and quash the impugned show cause notices issued by the Assistant Collector and the orders passed by the Collector, Central Excise, Nagpur, in all the thirteen cases.
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