2010 (7) TMI 213

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..... he penalty. Held that - since Commissioner (Appeals) had not given any findings on malafide intention of assessee, impugned order was to be set aside. - ST/17 OF 2010 - A/860/WZB (AHD.) OF 2010 - Dated:- 1-7-2010 - MS. ARCHANA WADHWA, JUDICIAL MEMBER R.S. Srova for the Respondent. ORDER 1. On matter being called nobody appeared on behalf of the appellant. However my attention h .....

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..... d. v. CCE [2009] 23 STT 194 (Ahd. - CESTAT); 2. Marketforce (Chennai) (P.) Ltd. v. CST [2008] 13 STT 276 (Chennai CESTAT); 3. Rajrathnam Matches (P.) Ltd. v. CCE 2008 (231) ELT 667 (Trib. - Chennai); 4. Hindustan Steel Ltd. v. State of Orissa 1978 (2) ELT J159 (SC). 3. Inasmuch as the Commissioner (Appeals) has not taken note of the above decisions laying down the law and has not given any .....

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