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2011 (9) TMI 869 - CESTAT BANGALOREModification of Final Order - Setting aside of penalty order not mentioned in final order - allegation of suppression of facts attracting the larger period for demand of duty was held not sustainable - Held that:- The final order passed by this bench indicates that the penalty-related issue was not debated, nor in fact was it open to debate. This was because the findings of the learned Commissioner (Appeals) were correctly understood by the bench and it was clearly held that the assessee was not to be penalized where the allegation of suppression of facts, levelled against them, was set aside by the Commissioner (Appeals) and that view was not appealed against by the Revenue. Learned Commissioner (Appeals) had clearly held that the allegation of suppression of facts was not sustainable in the facts and circumstances of the case and he did not direct the lower authority to impose any penalty on them consequent upon requantification of duty demand - Modification allowed.
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