2009 (7) TMI 159

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..... the case of M/s. Sony India Ltd. and Hon'ble Allahabad High Court, does the Tribunal have the powers to reduce mandatory penalty under Section 11AC or whether the penalty levied u/s. 11AC shall be equal to the amount of duty u/s. 11AC of Central Excise Act, 1944 when the finding on duty evasion has been upheld." 2. In the instant case the Tribunal upheld the finding on invocation of extended per .....

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