2008 (5) TMI 151

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..... D for contesting demand - prima facie, the penalty imposed u/s 78 is irresistible, inasmuch as the ground raised by the lower authorities for imposing the penalty is same as ground raised for invoking larger period – stay partly granted - S/126/2007 - 393/2008 - Dated:- 15-5-2008 - S/Shri P.G. Chacko, Member (J) and P. Karthikeyan, Member (T) Smt. G. Dhana Madhri, Advocate, for the Appella .....

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..... of recovery in respect of the penalty amount. 2. As already noted, duty was demanded by invoking the extended period of limitation under Section 73(1) ibid. This duty liability, though denied in the present appeal, stands finalised against the party, who failed to get clearance from the CoD for contesting the demand of duty. At this moment, therefore, prima facie , the penalty imposed on them .....

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