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2008 (7) TMI 134 - CESTAT, BANGALOREIn the case of Advance Securities, the Revisional Authority was satisfied with the reasonable cause furnished by the assessees in not depositing the tax in time. Therefore, the non-imposition of penalty in both the cases is justified. While in the case of other appeals, enhancing penalty by the Revisional Authority is not justified - In case of non maintenance of separate accounts for exempted goods and dutiable goods, if credit is reversed, assessee is not required to pay 8 % of the value
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