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2005 (12) TMI 418
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....i Ganesh Havanur, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from OIO No. 1/2000, dated 31-8-2000 by which the Commissioner has imposed a penalty of Rs. 10 lakhs under Rules 9(2) and 173Q of C.E. Rules besides a penalty of Rs. 50,000/- on Sri Vasanth Gupta under Rule 209A. The appeal of Vasanth Gupta is not listed for hearing. The contention of Notic....
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....rely on the High Court of Calcutta's judgment rendered in the case of Jain Shudh Vanaspathi Ltd. - [1990 (49) E.L.T. 179 (Cal.)] wherein, in a similar circumstance, it was held that the proposal to penalize after the adjudication was set aside is illegal. However, the Commissioner, in the impugned order, although has noted the judgment has not followed the same but has proceeded to impose penalty ....