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2018 (2) TMI 469 - AT - Central ExcisePenalty u/r 209 of the CER 1944 - Held that: - it appears that cross-appeal was also filed by the respondent-assesssee where the impugned order was upheld - In appeal, the jurisdictional High Court of Bombay in the case of HANILA ERA TEXTILES LTD. Versus UNION OF INDIA [2010 (9) TMI 202 - BOMBAY HIGH COURT] upheld the same - appeal dismissed - decided against Revenue.
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