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2006 (2) TMI 72

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..... cannot seek invalidation of the consequential order – impugned writ petition is dismissed - liberty is given to the petitioner to file fresh petition for challenging order of tribunal along with the order impugned in this petition. - 3151 of 2006 - - - Dated:- 21-2-2006 - G.S. Singhvi, C.J. and G. Bhavani Prasad, J. [Order per: G.S. Singhvi, C.J.]. -1. This is a petition for quashing o .....

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..... ainst proposed levy of central excise duty at the rate of 16% Adv. on the value of 5 DG sets and penalty under Rule 209 of the Central Excise Rules, 1944 (for 'short the Rules'). It was also asked to show cause against the proposed levy of penalty and charging of interest under Section 11AC and 11AB respectively. After considering the reply of the petitioner, Additional Commissioner of Central Exc .....

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..... waiver of pre-deposit on the amount of duty and penalty. By an order dated 28- 1-2005, the Tribunal directed the petitioner to deposit the amount of duty within two months and made it clear that if the amount of duty and penalty is not deposited, the appeal shall be liable to be dismissed under Section 35-F of the Act. 4. The petitioner filed applications for modification of order dated 28-1- .....

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..... estoration after pre-deposit of the amount. 5. We have heard Sri K. Ramchandra Reddy, learned counsel for the petitioner and Sri A. Rajeshekar Reddy, learned Assistant Solicitor General and are convinced that the writ petition is liable to be dismissed for the simple reason that the petitioner has neither challenged the order of assessment nor order dated January 28, 2005 vide which the Tribun .....

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