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    <description>Penalties under central excise were held unsustainable because the installation activity was disclosed on the record and the department was already aware of the supply arrangement. The tribunal found no suppression of material facts capable of supporting penal action, since the installation obligation flowed from the goods supplied to the Railways. The duty demand was nevertheless confirmed, and the penalties were waived, resulting in a partly allowed appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=35162</link>
      <description>Penalties under central excise were held unsustainable because the installation activity was disclosed on the record and the department was already aware of the supply arrangement. The tribunal found no suppression of material facts capable of supporting penal action, since the installation obligation flowed from the goods supplied to the Railways. The duty demand was nevertheless confirmed, and the penalties were waived, resulting in a partly allowed appeal.</description>
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