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1984 (4) TMI 302 - AT - Central ExciseExtract: .......y made from the appellants is barred by limitation. 7. As for penalty, on the facts and circumstances of the case, we do not think that there was any intention on the part of the appellants to evade payment of Central Excise duty, the imposition of penalty is, therefore, not justified and is hereby set aside. The appeal is, therefore, allowed.
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