2009 (4) TMI 335

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....g substantial questions of law : "(i) Whether in the facts and circumstances of the case and in law the Hon'ble CESTAT is justified in reducing the penalty in the case of the Respondent who has not been able to prove that there was reasonable cause for the failure? (ii) Whether in the facts and circumstances of the case and in law the Hon'ble CESTAT is justified in reducing the penalty to the le....