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2011 (4) TMI 256 - CESTAT, NEW DELHIapplication of the Notification benefit granted under No. 1/2006 dated 1.3.2006, - GTA - Held that once the notification benefit is permissible to the Appellant that cannot be casually examined by the Authority but should be examined in accordance with the mandate of the Notification - While doing so, entire legal pleading and factual evidence of the Appellant should not go out of his consideration - So also the gravity of the default, if any, should receive his proper consideration and also reasonable cause, if any, should be examined before levy of penalty - Concession in respect of penalty if any permissible should be examined and allowed in accordance with law - send the matter back to the ld. original Authority to hear the Appellant thoroughly and pass appropriate order.
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