2012 (1) TMI 182

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..... of facts or contravention of any of the provisions of the Act or the rules made thereunder, that can be attributed to the respondent, for invoking larger period of limitation - there being no mala fide attributed to the appellant on the ground of extended period of limitation as well as penalty, no error could be seen in the order of the Tribunal - appeal dismissed - decided against Revenue. - T .....

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..... e Tribunal has committed substantial error of law insetting aside the penalty imposed upon the respondent under Rule 25 of the Central Excise Rules, 2002? 2. On having heard learned senior counsel Shri R.J. Oza and with his assistance on examination of record, Tax Appeal is decided. 3. As can be noted from the order of the Tribunal, the prayer made therein was to condone delay of three mon .....

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..... beyond limitation period. Independently also examining the issue, it appears that there is nothing that could be pointed out by the Revenue to point out any fraud, collusion or any wilful misstatement or suppression of facts or contravention of any of the provisions of the Act or the rules made thereunder, on part of the respondent in this case. Tribunal has rightly dealt the issue stating that d .....

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