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2011 (5) TMI 786 - AT - Central ExciseDemand of duty along with imposition of penalty was confirmed by the original adjudicating authority on the ground that proper intimation in the prescribed format was not given and the permission of proper authority was not taken – appellants submitted that, Subsequently, at the directions of the Revenue, another application was filed on 28-05-1999. Learned advocate submits that the second application was in the requisite Annexure-2 and the same Annexure-2 was filed at the time of submission of their earlier letter on 19-1-1999. There is no difference in the format. As such, the Revenue's grant of permission for closer of one chamber with effect from 24-6-1999 is not proper - Held that:- merely because the Revenue has taken time in granting permission especially when the appellant have applied for one and a half month before the period in question, the same cannot be taken as a ground for upholding the appellant’s duty liability and the appellant cannot be allowed to suffer on account of the lapse on part of the Revenue, appeal is thus allowed
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