2006 (12) TMI 392

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..... pondent. [Order per : T.K. Jayaraman, Member (T)]. - In terms of the impugned order the appellant is required to pre-deposit duty amount of Rs. 5,34,201/- (Rupees Five lakhs Thirty Four thousand and Two hundred one only) along with interest and equal penalty. It is seen that the amount of duty has already been paid by the appellant even before the issue of show cause notice. Taking into ac .....

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..... be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order. From the records, we find that no show cause notice for imposing penalty has been issued by the Commissioner (Appeals). In the circumstances and also in view of findings of the original authority, we feel that the appellant has prima facie a strong case for non-imposition of penalty. .....

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