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1993 (1) TMI 184 - CEGAT, NEW DELHIExtract: .......cation List and they have not done any act with a view to evade payment of duty intentionally. We are not inclined to confirm the imposition of penalty of Rs. 10,000/- and we are strengthen in our view by the observations made by the Supreme Court in the case of Hindustan Steels Ltd. (Supra). In the result, the appeal is allowed in the above terms.
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