2010 (6) TMI 842

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..... ; 4,28,439/- confirmed on the findings of clandestine removal of the duty free procured raw material by the 100% EOU unit of the appellant. He is also not disputing imposition of penalty to the extent of 100% as held by Honble Supreme Court in the case of Dharmendra Textile Processors. However, he submits that neither the Assistant Commissioner nor the Commissioner (Appeals) has extended the optio .....

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