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2017 (2) TMI 529 - HC - Central ExciseGross negligence - Valuation - Classification - whether the department can be allowed to take different stands qua different charged officers when identical chargesheets have been issued against them - Held that: - the respondent had raised the objection of delay at the first opportunity available at the time of filing his statement of defence and stated that with the passage of time, his memory would fail in recollection of the relevant materials and lack of files and note-sheets of a period of about 15 years prior would create serious prejudice to his rights and the preparation of a statement of defence. Having regard to the facts of the case in hand and the settled position of law and also taking into consideration that the department agreed to accept the decision of the Tribunal in the case of Ms.Naini against whom an identical charge-sheet was issued, who had a greater role to play and also having regard to the fact that ultimately, the department was able to recover the entire amount, we find no grounds to interfere in the order passed by the Tribunal - Petition dismissed.
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