2012 (7) TMI 260

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..... ntral Excise appeal No. 2848-2851 of 2011 - - - Dated:- 17-4-2012 - Shri D.N. Panda, J. Present for the Appellant : Shri B.L. Soni, SDR Present for the Respondent : Shri K.K. Gupta, Advocate Per D.N. Panda: There is no objection from other side against application for condonation of delay. Accordingly, delay is condoned and all the four applications are allowed. 2. Fin .....

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..... Therefore, appellate authority should not have dealt the issue again while challenge of the respondent was only against the penalty. Such averment of Revenue does not find support when Para 3.2 of the appellate order is referred. The respondent had its diverse ground in its appeal at first appellate stage and sustainability of adjudication order was under challenge. When the substance itself is co .....

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