2010 (10) TMI 210

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..... n accumulated during the period subsequent to the period for which amount of duty was sought to be paid - neither of the authorities below have arrived at any finding regarding the factual aspect of the said allegation against the appellants - Materials on record do not appear to have been analysed to ascertain the veracity of the said allegation. Being so and in the absence of any adverse finding .....

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..... ssued to the appellants had dropped the proceedings holding that the demand sought to be raised against the appellants for Rs. 9,36,760/- was not justified. The lower appellate authority has held in the impugned order that he did not find any infirmity with the order of the adjudicating authority with regard to the said finding. However, having said so, the lower appellate authority has proceeded .....

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..... ellants. Materials on record do not appear to have been analysed to ascertain the veracity of the said allegation. Being so and in the absence of any adverse finding to the appellants, certainly lower appellate authority was not justified in imposing the penalty. Viewed from this angle the appellants are justified in making grievance against the impugned order in this regard. Hence, the appeal is .....

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