2004 (10) TMI 530

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....ppellant. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The appellant is a PSU Unit. They have obtained permission from the Committee of Secretaries to pursue the appeal. These appeals arise from a common Order-in-Original Nos. 49 to 54/2002, dated 30-9-2002 by which the Commissioner has dropped all the proceedings initiated for recovery of ....

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....here is no venial breach committed by the appellant for imposition of penalty. He submits that the provision is not applicable to the facts of this case. He relies on the judgment rendered by the Supreme Court in the case of Hindustan Steels Ltd. v. State of Orissa [1978 (2) E.L.T. (J 159)]. He further relies on the judgment of the Mumbai Bench rendered in the case of Pushpaman Forgings Ltd. v. CC....