2012 (5) TMI 700

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..... Shri J.S. Negi, AR Shri M.A. Patel, Consultant Per : Mr. B.S.V. Murthy; Both, Revenue and the assessee are in appeal. The assessee is in appeal because the officers of the department refused to condone the transit loss/ storage loss which occurred in the export of Linear Alkyl Benzene (LAB). Department is in appeal on the ground that penalty should have been imposed on the appellant for not acco .....

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