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2015 (6) TMI 953 - CESTAT CHENNAIPenalty u/s 11AC - GTA Service - Held that:- ingredient of Section 11AC was not examined by learned Commissioner (Appeals). But it cannot be said so when learned Commissioner (Appeals) in the first round of litigation was aware of the fate of adjudication order and he allowed the appeal of the appellant by his order dated 17.11.2009. To grant relief to the appellant. In this regard, he very rightly appreciated the rationale of the decision in the case of M/s. Maruti Suzuki Vs CCE reported in [2009 (8) TMI 14 - SUPREME COURT]. Even ratio of apex court in the case of CCE Vs Gujarat Narmada Fertilizers Co. Ltd. reported in [2009 (8) TMI 15 - SUPREME COURT] in the same direction may be appreciated. - Therefore, in absence of any finding showing evasion, imposition of penalty on it shall be unjustified - Decided in favour of assessee.
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