2005 (5) TMI 426

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..... per : S.S. Sekhon, Member (T)]. - Heard the DR. Respondents absent. 2. Revenue is in appeal against the order of CCE(A), who after finding that the ld. adjudicating authority has discussed at length the reason for non imposition of penalty which are found to be not justified and the stand of the department that substantial revenue is involved cannot be a coherent reason or ground for a re .....

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..... stantial & disallowance of credit illegibly taken with inadequate interest results in less revenue or violation of Rule 173Q. Casual denial is not called for. (iv)    It was observed by the lower authority found as follows on penalty - "As regards the composition of penalty, I find that assessee in their letter dated 18-9-99 stated & declared that they have been availing Modvat cr .....

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