2005 (12) TMI 418

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..... Order per : S.L. Peeran, Member (J)]. This appeal arises from OIO No. 1/2000, dated 31-8-2000 by which the Commissioner has imposed a penalty of Rs. 10 lakhs under Rules 9(2) and 173Q of C.E. Rules besides a penalty of Rs. 50,000/- on Sri Vasanth Gupta under Rule 209A. The appeal of Vasanth Gupta is not listed for hearing. The contention of Notice was issued in the first instance for confirm .....

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..... rendered in the case of Jain Shudh Vanaspathi Ltd. - [1990 (49) E.L.T. 179 (Cal.)] wherein, in a similar circumstance, it was held that the proposal to penalize after the adjudication was set aside is illegal. However, the Commissioner, in the impugned order, although has noted the judgment has not followed the same but has proceeded to impose penalty which is under challenge. 2. The appellants .....

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