TMI Blog2017 (11) TMI 1567X X X X Extracts X X X X X X X X Extracts X X X X ..... it was held that demand of duty under Rule 8(3A) is unsustainable as the said Rule has been struck down by the Hon'ble High Court and the demand of duty and penalty imposed in the impugned orders is liable to be set aside - penalty set aside - appeal allowed - decided in favor of appellant. - E/67/2009 - Final Order No. 42144/2017 - Dated:- 19-9-2017 - Ms. Sulekha Beevi C.S., Member (Judicial) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imposed penalty of ₹ 7,38,715/- on the appellant on the ground that the said amount equivalent to the total duty not paid in respect of goods cleared under 15 invoices. In appeal, Commissioner (Appeals) vide impugned order dated 28.10.2008 upheld the imposition of such penalty. Aggrieved, the appellants are before this forum. 2. Today, when the matter came up for hearing, the ld. counse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dharan supports the impugned order. 4. Heard both sides and gone through the case records. 5. We find that the very same issue was part of the proceedings which culminated in the Final Order of this Bench dated 22.9.2015, relied upon by the ld. counsel. In the circumstances, we find that the imposition of penalty in the present appeal is unwarranted. In consequence, that part of the impu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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