2008 (1) TMI 278

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..... ection 71A of the Act so it is not maintainable - penalties imposed will not survive in absence of demand – subsequently there is no question of any interest under Section 75 - 64 of 2006 - - - Dated:- 30-1-2008 - S.S. Kang, Vice President, and T.V. Sairam, Member (Technical) Shri B.K. Singh, SDR, for the appellant. Shri Ramesh Nair, Advocate for the respondents. [Order Per S.S. Ka .....

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..... der is not sustainable and it is liable to be set aside." 3. We find that this issue is settled by the Tribunal in the case of C.C. vs. Jaiswal Equipment Holdings P. Ltd., reported in 2007 (7) STR 665 after considering the decision of the Hon'ble Supreme Court in the case of Gujarat Ambuja Cement vs. UOI, reported in 2005 (182) ELT 33, and in the case of L.H. Sugar Factories Ltd. v .....

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