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    Central Excise

    Waiver of penalty - Complete revenue neutrality is linked with...

    Penalty Waiver Tied to Complete Revenue Neutrality; Evading Payment Intent Irrelevant for Penalty Decisions.

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    Central ExciseApril 24, 2019Case LawsHC

    Waiver of penalty - Complete revenue neutrality is linked with the question of imposition of penalty - the duty is chargeable but it is 100% refundable, the question of intention to evade payment of duty pales into insignificance.

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