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2015 (10) TMI 2341 - CESTAT AHMEDABAD

2015 (10) TMI 2341 - CESTAT AHMEDABAD - TMI - Imposition of penalty - Held that:- Assessee was engaged in the manufacture of Pharmaceutical products under Chapter 30 of Central Excise Tariff Act 1985. - issue involved in this case is against the Assessee by the decision of the Larger Bench of the Tribunal, in the case of Indica Laboratories P Ltd vs CCE, Ahmedabad [2007 (5) TMI 19 - CESTAT,AHMEDABAD]. The Learned Advocate on behalf of the assessee submits that the Tribunal on the identical issue .....

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tive on behalf of the Revenue submits that the Revenue also filed appeal E/169/2008 against the impugned order to the extent the Commissioner (Appeals) dropped the penalty. 2. As we are taking the appeal filed by the assessee, we direct the appeal of the Revenue would be treated as listed in the days list. Accordingly, we take-up for hearing both the appeals filed by the Assessee and the Revenue. 3. After hearing both sides and on perusal of records, we find that the Assessee was engaged in the .....

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