2009 (7) TMI 986

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..... ing heard in terms of directions of Hon ble High Court of Gujarat, directing the Tribunal to decide the issue of penalty in the light of Hon ble Supreme Court judgment in case of UOI v. Dharmendra Textile Processors as reported in 2008 (231) E.L.T. 3 (S.C.) = 2008 (89) RLT 103 (S.C.-L.B.). 2. I find that Tribunal vide Order No. A/125/WZB/AHD/08, dt. 17-1-08 [2009 (235) E.L.T. 697 (T)], had rejec .....

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..... arred by limitation. Law declared by Hon ble Supreme Court is to the effect that where Section 11AC is invoked, the authorities have no discretion to levy less penalty than the duty demand. However, in case where show cause notice is held to be barred by limitation, the Section 11AC would not get invoked. As such, I find no infirmity in the view adopted by Commissioner (Appeals) as the issue of li .....

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