2010 (9) TMI 542

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..... s recorded below, I waive predeposit of Rs. 1,95,636/- and proceed to decide the appeal itself at this stage, with the consent of both sides, as the issue in dispute stands settled in favour of the assessees by the decision of Hon'ble High Court of Rajasthan and decision of the Tribunal. 2. The adjudicating authority had imposed penalties under the provisions of Section 76, 77 and 78 of the .....

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..... ecided by the Commissioner (Appeals). Hence, the impugned order is bad in law as held by the Hon'ble High Court of Rajasthan in UOI v. Inani Carriers - 2009 (13) S.T.R. 230 (Raj.), which has been followed by the Hon'ble Tribunal in Jindal & Power Ltd. v. CCE, Raipur - 2008 (10) S.T.R. 270 (Tri.-Del). Following the ratio of the above decisions, I set aside the impugned order and allow the appeal. .....

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