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2008 (10) TMI 365 - CESTAT, NEW DELHIPenalty - appellant took credit of the amount in question by making entry in PLA - According to the appellant, as a consequence of setting aside the order, it became entitled to refund of the amount which had been paid under protest - Held that: - refund cannot be allowed on any ground muchless taken suo motu by way of credit by the party - the Commissioner (Appeals) has already reduced to Rs. 5,000/- which in the facts and circumstances of the case appears to be reasonable and therefore, the quantum of penalty does not require any further modification - Appeal is dismissed
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