2011 (1) TMI 82

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..... same for intended purpose is not in dispute - No malafide intention as such is alleged against the appellants - fit case where on payment of duty involved alongwith interest, no show cause notice should have been issued – Appeal disposed - E/2170/2009 - - - Dated:- 25-1-2011 - Mr.M.Veeraiyan, J. Present for the Appellant: Shri N.K.sharma, Advocate Present for the Respondent: Shri A .....

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..... ts were undertaking the job work for M/s.Glaxo Smithkline Consumer Health Care Ltd. In stray cases, the credit has been taken on the basis of photocopies as the original copies were lost/misplaced. This was a bonafide mistake. On pointing out, the credit alongwith interest stands paid. They are not disputing the liability to pay duty and interest. Under these circumstances, imposition of penaty wa .....

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..... purpose is not in dispute. Under these circumstances, basically the issue relates to validity of the documents based on which the credit has been taken. No malafide intention as such is alleged against the appellants. While the credit has been held inadmissible which is not being disputed, I do not find any justification for sustaining the penalty. This is a fit case where on payment of duty invol .....

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