2017 (1) TMI 1589

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..... al Excise
Shri D.N. Panda And Shri Madhu Mohan Damodhar, JJ. Shri R. Parthasarathy, Consultant, For the applicant  Shri A. Cletus, ADC (AR) For the respondent Per: D.N. Panda Ld. Counsel .....

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..... he ratio laid down in the cases cited in the order, he shall pass a reasoned and speaking order considering the evidence and pleading of the appellant.  3.So far as the penalty aspect is concern .....

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