2005 (11) TMI 275

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..... e Respondent. [Order]. - These are applications filed by the department pointing out apparent mistakes in the final orders passed by this Bench in the captioned appeals. There is no representation for the respondents, today. However, their counsel's request for adjournment is seen on record. It appears from the record of the past proceedings that the party's Advocate has been seeking adjournmen .....

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..... Levy Scheme. The first appellate authority reduced this penalty to Rs. One lakh. The assessee's appeal before the Tribunal challenged this penalty, while the Revenue's appeal prayed for restoration of the maximum penalty imposed by the original authority. It appears from the records that, while passing final order in the assessee's appeal, this Bench was not aware of the fact that the Revenue had .....

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..... the Revenue's appeal, it was held that the penalty equal to duty prescribed under Rule 96ZO(3) was the maximum and it was open to the authorities to impose a lesser penalty, and accordingly the lesser penalty imposed by the lower appellate authority was sustained. This view is apparently contradictory to the view taken by the Bench in the final order passed in the assessee's appeal, wherein, foll .....

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