TMI Blog2009 (12) TMI 386X X X X Extracts X X X X X X X X Extracts X X X X ..... of case. No such circumstances brought to record. Thus remand the matter back. - E/1128/2007-SM(BR) - 1560/2009-SM(BR)(PB), - Dated:- 14-12-2009 - Shri D.N. Panda, Member (J) Shri Hemant Bajaj, Advocate, for the Appellant. Shri V.K. Saxena, Jt. CDR, for the Respondent. [Order]. - Learned Counsel Shri Bajaj submits that mere confirmation of duty by authorities below shall not aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d duty but penalty cannot be automatically levied without a finding in respect of penalty as its imposability depends on the fitness of the circumstances of the case. There is no such circumstance brought to record. 4. It may be stated that the judgment in the case of Rajasthan Spinning Weaving Mills (supra) was not before the authorities below to appreciate the law relating to penalty and Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1944, the appellant has a right to option under that Section under law. This position of law has to be followed, if at all, penalty arises. Accordingly, the matter is remanded to the learned Adjudicating Authority for fact finding and application of law relating to penalty laid down in the above two judgments to the facts and circumstances of the case. The appellant is entitled to opportunity of h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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