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1999 (8) TMI 1006 - CEGAT, KOLKATA
Extract:
.......uestion of penalty would arise only if the department is able to sustain its demand. Therefore in view of the Court decisions it was incumbent on the Third member to give a finding as to whether there was contravention of Rule 173B and even if there was contravention whether imposition of penalty was barred because recovery of duty was time barred.