1989 (11) TMI 62

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....ade in the revision application. However, he particularly pleaded that since they had already paid the duty long before the issue of show cause notice, they had clearly no mala fied intention and should not be penalised. He quoted C.B.E.C.'s Order No. 265B, dated 24-4-1981 passed in case of M/s. Tata Oil Mills, Calcutta. 2. The records of the case show that the petitioner cleared 136 quintals of ....