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2010 (8) TMI 99

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..... of the order raising demand as per proviso to section 11AC, - 48 of 2010 - - - Dated:- 11-8-2010 - CORAM: HON'BLE MR. JUSTICE ADARSH KUMAR GOEL HON'BLE MR. JUSTICE AJAY KUMAR MITTAL Mr. Sanjeev Kaushik, Advocate for the appellant. Mr. Vikrant Kackria, Advocate for the respondent. ADARSH KUMAR GOEL, J. 1. This appeal has been preferred by the revenue under Section 35G .....

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..... y the preventive staff of the Department to the factory of the assessee, clandestine removal of goods was noticed. A show cause notice dated 9.1.2004 was issued to the assessee and after adjudication, payment of duty was confirmed and penalty was imposed. Demand of duty was upheld but penalty was reduced by the appellate authority. On further appeal, the Tribunal held that penalty payable was 25% .....

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