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Demand of penalty - Once there was a scope for entertaining a doubt and there is no willful mis-statement or suppression of facts then penalty is not called for. The imposition is only in the event the ingredients necessary to be satisfied are attracted and so satisfied - HC

Central Excise - Demand of penalty - Once there was a scope for entertaining a doubt, and there is no willful mis-statement or suppression of facts, then, penalty is not called for. The imposition is .....

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