2010 (3) TMI 313

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..... ue regarding power to impose or reduce penalty pending before Apex Court judgment now holding field on issue. Tribunal without dealing with rival contentions passed unreasoned order. Submission of assessee that factual matrix to be examined and facts investigated or decide whether Section 11AC
V.C. Daga and K.K. Tated, JJ. Shri P.S. Jetly, for the Appellant. Shri Mehul Shah i/b ANS Law Associ .....

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..... /Revenue submits that now two judgments of the Apex Court are holding the field namely Union of India. Dharamendra Textile Processors, reported in 2008 (231) E.L.T. 3 (S.C.) which has been explained in subsequent judgment in the case of Union of India v. Rajasthan Spinning & Weaving Mills, reported in 2009 (238) E.L.T. 3 (S.C.). 5. The learned counsel for the Respondents submits that the factual .....

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..... Tribunal with direction to decide the appeal a fresh after considering the rival contentions of the parties on merits by a reasoned order following the principles of natural justice. The Tribunal is expected to decide the appeal as expeditiously as possible and at any rate, within a period of six months from the date of receipt of this order. All contentions on merits are kept open. The appeal is .....

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