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<h1>Penalty Overturned by Collector: Procedural Errors Cited</h1> The penalty imposed by the Supdt. was set aside by the Collector Central Excise, New Delhi due to procedural errors and lack of independent assessment. ... - The Collector Central Excise, New Delhi set aside the penalty imposed by the Supdt. due to procedural errors and lack of independent assessment. The petitioner was advised to pursue statutory appeal with the Collector instead of approaching the court directly. No costs were awarded.
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