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    <title>2012 (7) TMI 831 - CESTAT BANGALORE</title>
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    <description>The appellate tribunal emphasized the necessity of quantitatively determining duty and penalty in cases where show-cause notice proceedings are dropped by the original authority. In this instance, the lack of quantification resulted in a stay of the impugned order, stressing the importance of a detailed and accurate assessment. The tribunal highlighted the need for a more thorough approach in determining duty and penalty amounts, ultimately ordering a stay of the operation of the impugned order.</description>
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      <description>The appellate tribunal emphasized the necessity of quantitatively determining duty and penalty in cases where show-cause notice proceedings are dropped by the original authority. In this instance, the lack of quantification resulted in a stay of the impugned order, stressing the importance of a detailed and accurate assessment. The tribunal highlighted the need for a more thorough approach in determining duty and penalty amounts, ultimately ordering a stay of the operation of the impugned order.</description>
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