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2014 (9) TMI 1053 - AT - Central ExciseImposition of penalty - travelled beyond the scope of remand order of CESTAT - no differential duty arose as a result of de novo proceedings - Held that:- CESTAT nowhere stated that the penalty would be imposable only on the basis of the amount of differential duty. Indeed, it clearly stated that the penalty would depend on the consideration of the relevant factors. Thus the appellants’ contention is not tenable as the same is not based on the correct reading of the said CESTAT judgment. Further, it is found that the adjudicating authority in the impugned order has discussed the issue of imposability of penalty in the given facts and circumstances of the case and come to the finding that the appellants had been wrongly deducting the sales tax which was collected by them but not paid to the State Government and found the said conduct of theirs deserving of penalty of the amount imposed in the said order. - Decided against the appellant
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