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2009 (4) TMI 72 - HC - Central ExciseAfter reading Section 11 AC, the Division Bench of the same Court in case of K.P.Pouches (P) Ltd concluded that according to the proviso only 25% of the duty of excise was payable - when the statutory authorities are acting illegally and contrary to the 1st proviso to S. 11 AC, assessee cannot be faulted to challenge the order passed by the Asst. Commissioner which fault was also repeated by the Commissioner (A) - agreeing with the view taken by Division Bench, Tribunal rightly concluded that the dealer- respondent was liable to pay penalty to the extent of 25% of the amount of duty determined by the officer concerned - it is necessary to observe that the Tribunal is required to take into account the correct rationale of law as per statutory provisions rather than following the judicially condemned approach – revenue appeal fails
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