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2018 (3) TMI 1118 - AT - Central ExcisePenalty - Valuation - amortized cost of the Dies/Moulds being provided by the customer for whom the appellant is doing the job-work - Held that: - as regards the absence of any mala fide has been arrived at by him, in which case, we agree with the learned Counsel that no penalty is required to be imposed - penalty of ₹ 5000/- imposed by the original adjudicating authority was not challenged by the appellant, and as such the said penalty would remain - appeal allowed in part.
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