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2014 (5) TMI 791 - PUNJAB AND HARYANA HIGH COURTDuty demand - Equivalent penalty - Held that:- The reasons of imposing penalty are inherent in the order dated 30-6-2010 when the Tribunal has affirmed the stand of the appellant as untenable - The appellant improved its stand at different stage of proceedings. The variation in the ‘d’ factor was found as a matter of fact, therefore, the mens rea in not declaring the increased capacity is apparent. Though the authority has imposed 100% of the short amount of the duty as penalty but keeping in view the fact the amount of penalty is only Rs. 1,23,620/-, we do not find that such amount calls for any interference. Such amount is not even sufficient to set off the expenses incurred by the department in prosecuting the present proceedings forced upon the department for the wrongful and changing stand of the appellant - Decided against Assessee
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