2009 (9) TMI 830

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..... Rebello and D.G. Karnik, JJ. Ms. S.I. Shah with Shri Suresh Kumar, for the Appellant. None, for the Respondent. ORDER A learned Bench of this Court on 13th January 2006 had framed the following questions for consideration. (i) Whether on the facts and in the circumstances of the case the Hon'ble CESTAT is justified in setting aside the order of imposing penalty having regard to the mandatory .....

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..... se was an issue and in these circumstances, the imposition of penalty was not called for. The matter was thereafter remitted back to the Commissioner to re-determine the valuation as per the formulae in the case of M/s. Ujagar Prints v. Union of India - 1989 (39) E.L.T. 493 (S.C.). 3. It is this order which was the subject matter of the appeal before us. The law insofar as Section 11AC has been s .....

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