2000 (5) TMI 381

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....ocate, for the Respondent. [Order]. - This is a Revenue appeal against a portion of the Order-in-Appeal No. 177/98 dated 25-3-1998 by which the Commissioner has set aside the imposition of mandatory penalty under the provisions of Section 11AC and also interest of 20% imposed by the Deputy Commissioner in Order-in-Original under section 11AB of the Act, on the plea that both these statutes w....

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.... period prior to the enactment. 2. Heard Shri M. Kunhi Kannan, learned DR and Shri S.B. Palekar, learned Advocate for the respondents. 3. Learned DR seeks for confirmation of the mandatory penalty. The duty amount which had been confirmed was Rs. 6,702/- and the penalty imposed by the Deputy Commissioner was eqaul amount under section 11AC and 20% of interest. 4. Learned co....

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.... issued subsequent to the enactment of the legislation, as the period of offence was earlier to the enactment. Therefore, he contends that there is no merit in the appeal end the same is required to be rejected. 5. On a careful consideration of these submissions and on a perusal of the records and judgments cited above, I am of the considered opinion that the Revenue has not made out a cas....