2005 (8) TMI 522

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....Order per : Chittaranjan Satapathy, Member (T)]. -  This is an appeal filed by the Department. Heard Shri U.H. Jadhav, learned JDR for the Department. None is present for the respondent. There is an adjournment request from the respondent, which is rejected as the miscellaneous application and the appeal can be decided without their presence. 2. After hearing the learned JDR and perusa....

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....ee with the view that there is no scope for levying of penalty of an amount less than the duty leviable. We do not agree with the Board's reasoning that the Commissioner was bound to impose penalty equal to the amount of duty confirmed in a mechanical manner irrespective of the gravity of a case. 3. Rule 96ZO(3) cited by the Board in its review order states that a manufacturer in the event o....