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2010 (3) TMI 419 - BOMBAY HIGH COURTPenalty- Whether in the facts and circumstances of the case, the Tribunal is right in reducing the mandatory penalty u/s 11AC of the Central Excise Act, 1944? Held that- the law relating to the doctrine of res judicata was squarely attracted as the order passed by the Commissioner (Appeals) having become final and conclusive. It was open for the Respondent to challenge the said order, however, they did not challenge the same as such they have to suffer consequences. In the result, the question of law is answered in favour of the Revenue and against the Respondent-Assessee.
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