2021 (12) TMI 1464

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..... Single Judge set aside the same also on quashing and setting aside the levy of differential tax. However, so far as the Division Bench is concerned, the Division Bench has not at all addressed anything on the levy of penalty. From the impugned judgment and order passed by the Division Bench, it appears that there is no discussion by the Division Bench on the levy of penalty. Therefore, so far .....

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..... nd order passed by the learned Single Judge as well as the impugned judgment and order passed by the Division Bench. We are not inclined to entertain the present Special Leave Petitions so far as levy of the differential tax of duty is concerned. The Special Leave Petitions qua levy/demand of differential duty shall stand dismissed. However, learned Senior Counsel for the petitioner has submitt .....

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