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2011 (8) TMI 249 - AT - Central ExcisePenalty - mandatory penalty u/s 11AC - issue needs to be sorted on record based information and which needs to be appreciated by the adjudicating authority only. We find that learned counsel was correct in bringing our notice the judgment of this Bench in the case of M/s. Sambhu Textile Mills Pvt. Limited & Others, wherein, in Para 6 to 8, the bench directed the lower authorities to consider the disputed issue afresh in the light of Hon ble Gujarat High Court decision. . Appeal is allowed by way of remand. Stay petition also get disposed of.
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