2009 (1) TMI 571

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..... Member (J)]. Learned Counsel Shri Ravi Raghavan submits that while the appeal was pending before the Tribunal, the Hon ble High Court of Rajasthan, which is the Jurisdictional High Court has delivered a judgment in the case of Union of India v. M/s A.K. Spintex Ltd. Anr. reported in 2009 (234) E.L.T. 41 (Raj.) = 2009-TIOL-12-HC-RAJ-CX. He submits that this judgment comes to his rescue. He .....

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..... ctured for the principal and there was slash of the assessable value. But the learned Appellate Authority having no advantage of reading the Jurisdictional High Court judgment delivered on November 26, 2008, he decided against the appellant. He further submits that the facts of the case of the appellant are in similar parameteria and covered by the judgment. 2. Learned DR submits that this appel .....

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..... gh duty liability incurred in past. When the suffering is for the duty liability, whether such a suffering requires any mitigation is to be examined. We are unable to find whether any thorough examination was done by the learned Appellate Authority since manner of examination was not satisfactory. Nature of the credit note, legitimacy of the credit note and if anything that shall be payable by the .....

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