2009 (7) TMI 930

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..... DR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. Heard both sides on the stay petition. 2. The applicant is engaged in the manufacture of sponge iron and iron ore is one of the raw materials. While processing the iron ore they get iron ores fine which cannot be, for technical reason, fed into furnace. They are selling the said iron ores fine. Consi .....

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..... submits that the proceedings before the Commissioner (Appeals), they have deposited a sum of Rs. 5 lakhs in terms of the order passed under Section 35F. He also submits that there is no case for imposition of penalty under Section 11AC as iron ore fine, even as per the Department, is an exempted product and hence no duty is involved. 4. Learned DR reiterates the finding of the Commissioner (Appe .....

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