2010 (3) TMI 526

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.... Advocates, for the Appellant. Shri K. Parameshwaram, Advocate, for the Respondent. [Judgment per : B.V. Nagarathna, J.]. - The Revenue has filed this appeal by challenging the order dated 4-7-2005 passed in appeal No. 430/2003 by Final Order No. 1102/2005. 2. The relevant facts of the case are that the respondent is a 100% export oriented unit being engaged in the manufacture of cotton y....

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....ule 209 and 210 of the Central Excise Rules, 1944 were commenced and the respondent-authorities levied penalty by Order-in-Original No. 13/2003 dated 29-3-2003 by confirming the demand made under Section 11A of the Act. Aggrieved by the above, the respondent had preferred an appeal before the Commissioner of Appeals who by his order dated 15-12-2003 had reduced the penalty. Against the said order,....

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....ted its fault and has paid the duty before issuance of the show cause notice, the said levy has been set aside without opining as to whether the same could be done under the provisions of the statute or any other provision of law or on the basis of a decision of the Apex Court or any other Court. In fact, para 4 of the Tribunal's order, in our view, is vague in the sense that it does not refer to ....