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2017 (2) TMI 1265 - GUJARAT HIGH COURTReduction in quantum of penalty - Whether on the facts and in the circumstances of the case the Tribunal was justified in law in reducing the quantum of penalty levied under Section 11AC of the CEA, 1944? Held that: - We fail to appreciate how the appellant can be said to be aggrieved by such direction. If at all, any person can be said to be aggrieved, he can be said to be the assessee. In any case, when the assessee has not challenged the impugned order and nothing is on record that any amount was paid either before issuance of show cause notice or even within 30 days of communication of the order of determination of duty we rest the matter there - present appeal fails and same deserves to be dismissed - decided against petitioner.
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