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TMI Blog2008 (1) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... , for the Respondent. [Order]. - The prayer in both the applications is to dispense with the condition of pre-deposits of Rs. 1,50,000/- and Rs. 50,000/- imposed under the provisions of Rule 209A of the Central Excise Rules on the finding that the appellant are recipient of texturised yarn from a 100% EOU who has cleared the same without payment of duty. 2. It is seen that on identical f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he non-duty paid character of the said yarn or the liability of the supplier of the yarn to export the same instead of making domestic sale. Evidentiary value of the statement is also doubted as the same were subsequently withdrawn and the same being in Hindi, which the appellant claim not to be conversant with and there being no monetary transaction on record with the supplier of the yarn, the be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the finding in favour of the appellant as regards the penal liability in respect of the same facts it was not open to the adjudicating authority to again impose penalty against the appellant, though under different Act. It is seen that there is no change in the facts of the case. It is the same proceedings which were earlier held to be bad by the Tribunal and which have now been made base for pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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