2009 (8) TMI 528

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..... n of facts. Held that- all the question raised by the revenue is not the question of law thus appeal fails and is hereby dismissed. - 238 of 2006 - - - Dated:- 13-8-2009 - R.K. Agrawal and Shashi Kant Gupta, JJ. S/Shri Manoj Kumar and Shambho Chopra, Counsels, for the Petitioner. Shri Manu Khare, for the Respondent. [Order]. - The Tribunal has deleted the penalty of Rs. 2 lakhs on .....

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..... the [duty] was short paid by virtue of suppression of fact in view of the statutory restriction provided under Explanation 1 of Section 11A(2B) of the Central Excise Act, 1944?" 2. We have heard Shri Shambho Chopra, learned counsel for the appellant and Shri Manu Khare appearing for the respondent. 3. From a perusal of the questions reproduced above, we are of the considered opinion that even .....

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