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2015 (10) TMI 672 - DELHI HIGH COURTEvasion of duty - Imposition of penalty - Held that:- Subsequent reduction of duty payable below ₹ 25 lac apparently renders continuance of proceedings arising out of complaint in question futile but since there is a reference to Central Board’s earlier circular of 4th April, 1994 in respect of which, no submissions were advanced during the course of hearing and the said Circular is also not placed on record. Therefore, it would be appropriate not to quash the proceedings arising out of complaint in question by referring to Board’s circular of 12th December, 1997 as Board’s earlier circular of 4th April, 1994 has reference to in reply/response, which is neither on record nor any meaningful arguments were advanced in respect of Central Excise Board’s earlier Circular of 4th April, 1994 during the course of hearing - Petition disposed of.
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