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2012 (1) TMI 42 - PUNJAB AND HARYANA HIGH COURTPlea for restoring penalty imposed in the original order – shortage of inputs found during search - duty has been paid along with admissible interest – CESTAT upheld order of Commissioner(Appeals) reducing penalty - Held that:- Discretion exercised by the CESTAT does not suffer from any jurisdictional error nor it violates any provision of law. Further, Revenue has not been able to point out anything from the record for taking a view different than the one taken by the CESTAT and the Commissioner (Appeals). - Decided against the Revenue.
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