2012 (4) TMI 504

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..... of penalty, it is difficult to appreciate the levy itself. When the show cause notice did not provide foundation levelling appropriate charge to impose penalty which is independent of scheme of levy of duty, the assessee has right to know the charge to defend. But no circumstance was provided by the show cause notice to appellant to lead evidence and defend - Without prejudging the matter, in all .....

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..... should be imposed and quantum thereof in case penalty is imposable. 2. Learned Representative for Revenue says that Tribunal discussed the issue thread bare for dismissal of appeal. 3. Heard both sides and perused the record. 4.1 Hon ble High Court having directed to first reach to the conclusion as to whether penalty should be imposed, and if so, quantum thereof to be decided. It may be .....

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..... ice did not provide foundation levelling appropriate charge to impose penalty which is independent of scheme of levy of duty, the assessee has right to know the charge to defend. But no circumstance was provided by the show cause notice to appellant to lead evidence and defend. 5. Only because both sides present today and contested the matter highlighting aforesaid aspects, it has become possib .....

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