2011 (2) TMI 1152

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..... penalty or setting aside the order of penalty would not arise - this appeal also has to be carried to the Apex Court along with the appeal preferred by the assessee challenging the levy of duty - Appeal is rejected - C.E.A. No. 1 of 2007, - - - Dated:- 28-2-2011 - N. Kumar and Ravi Malimath, JJ. Shri M.V. Chandra Shekara Reddy, Advocate, for the Appellant. Shri Lakshmi Kumaran, Advocate .....

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..... r Section 35-L of the Act, in Civil Appeal No. 4162/2006 which is admitted on 29-9-2006. It is further submitted that the liability to pay penalty depends on the liability to pay duty. Therefore this Court in these proceedings cannot go into the validity of the penalty or order of the Tribunal setting aside the said penalty. Therefore he submits that this appeal also has to be dismissed has not ma .....

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