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2010 (6) TMI 86 - MADRAS HIGH COURTPenalty u/s 11AC – mandatory penalty - While dealing with the penalty imposed by the Original Authority, the Tribunal has noted that in respect of the re-rolling mills, the respondent had paid the duty in excess than what was payable - they were not liable to pay any further duty on re-rolling mills and accordingly, dropped the entire demand of duty of Rs.71,23,219/- in respect of re-rolling mills as claimed in the show cause notice. – tribunal also , held that no penalty can be imposed. – Held that: - the conclusion of the Tribunal in having held that there was no scope to invoke Section 11AC of the Act, in order to levy a further penalty on the respondent cannot be found fault with
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