2004 (10) TMI 142

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..... the impugned order in respect of the imposition of penalty under Section 11AC. 2. None has appeared on behalf of the respondents. No request for adjournment has also been received from them. Therefore, we proceed to decide the appeals on merit, after hearing the ld. JDR. 3. So far as the duty is concerned, the same was deposited by the respondents before the issuance of the show cause notice. .....

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..... orts JCB Ltd. v. Commissioner [2000 (118) E.L.T. 650 (Tribunal)] had taken the view that Section 11AC prescribed the maximum limit for imposing the penalty and it is not essential that in all the cases that much penalty should be imposed and that the authority has the discretion to impose the lesser penalty. This judgement of the Tribunal has been followed by the Commissioner. No judgement laying .....

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