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2017 (11) TMI 142 - AT - Central ExciseValuation - correctness of value adopted - penalty - Held that: - there is no discussion regarding the background or reason for imposition of penalty. Apparently the impugned order restricted the scope of decision with reference to the direction issued by the Tribunal on valuation issue. However, when the liberty is given to the Commissioner for imposition of penalty after a due findings, a clear reason based finding should have been recorded by the original authority before imposing penalties under Rule 209A - In view of complete absence of any reasoning for imposition of penalty on these appellants, penalties under Rule 209A of the CER 1944 set aside - appeal allowed - decided in favor of appellant.
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