2004 (2) TMI 508

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..... Shri Sunil Kumar, Branch Manager, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - Revenue filed this appeal as the Commissioner (Appeals) has set aside the penalty imposed by the Adjudicating Authority on M/s. G.M. Laminates Pvt. Ltd. 2. The respondents have requested for adjournment of hearing as their Director is not in a position to attend the hearing on account....

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....e Additional Commissioner, under the adjudication Order No. 9/2003, dated 6-3-2003, confirmed the demand and imposed a penalty of Rs. 5 lakh; that the Commissioner (Appeals), however, has set aside the amount of penalty on the ground that the penalty is not imposable in a dispute about the classification or interpretation of notification. The learned S.D.R. emphasised that the respondents had adop....

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....s. We observe that in the present matter a show cause notice was issued on 17-2-1995 and has been adjudicated by the Additional Commissioner only on 6-3-2003. If the matter has been decided against the respondents in 1999, as claimed in the Memorandum of Appeal, there appears to be no reason for keeping the adjudication of the present show cause notice pending for more than four years. A perusal o....