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M/s. Tata Steel Ltd. Versus CCE, Chandigarh

2015 (10) TMI 888 - CESTAT NEW DELHI

Penalty under Rule 173 Q - Quantum of penalty - Held that:- The authorities below have confirmed the penalty on the ground that the vehicle numbers indicated in the invoices were not capable of transporting such a huge quantity of goods and the trans .....

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lly been supplied to the appellant or not. In absence of proper investigation of the matter, I am of the view that the imposition of equal amount of penalty is not just and proper. Further, considering the fact that in the precedent decisions this Tr .....

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Final ORDER NO. 52825/2015 - Dated:- 8-9-2015 - MR. S.K. MOHANTY, MEMBER (JUDICIAL) For the Petitioner: Shri Kamaljeet Singh, Advocate For the Respondent: Shri R.K. Mishra, DR ORDER PER: S.K. MOHANTY This appeal has been filed against the impugned o .....

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as been upheld. 2. Shri Kamal Jeet Singh, ld. Advocate appearing for the appellant submits that the appellant is not contesting the merits of the case and in this appeal the prayer is for reduction in the quantum of the penalty amount. In this contes .....

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d 22.05.2015 wherein in an identical set of facts, the quantum of penalty imposed in the adjudication order has been reduced. 3. Per-contra, Shri R.K. Mishra, the ld. D.R. appearing for the Revenue objected to the prayer of the ld. Counsel and submit .....

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cond round of litigation before this Tribunal. The authorities below have confirmed the penalty on the ground that the vehicle numbers indicated in the invoices were not capable of transporting such a huge quantity of goods and the transactions were .....

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