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1972 (2) TMI 33 - HC - Central ExciseExtract: .......annot hold the plaintiff liable, if, according to the Department, the plaintiff was innocent. In any event, Rule 40 was wrongly invoked by the Department. Therefore, the lower appellate Court was right in decreeing the suit. No ground has been made out justifying interference in this appeal. This appeal therefore, fails and is dismissed with costs.
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