2005 (9) TMI 381

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....aring both sides it is found that the ld. Advocates reliance on the decision of this Tribunal in the case of Jindal Vijaynagar Steel Ltd. - 2004 (177) E.L.T. 937 in setting aside penalties under Customs Act, 1962, since duties had been discharged prior to the issue of the show cause notice, alleging clandestine removal of the goods and the ld. DR's reliance on the decision of another Bench in the ....