2011 (5) TMI 93

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..... ARANJAN SATAPATHY, J. Shri C. Rangaraju, SDR, for the appellants   Heard both sides.   2. The respondents are not present despite notice. There is no adjournment request. Heard the Ld. SD .....

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..... oncluded that the appellants had no intention to evade payment of duty and that they are entitled to the benefit under Section 73 (3) of the Finance Act, 1994, for waiver of penalty in such a case. I .....

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