2006 (1) TMI 433

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....DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - The appellant is aggrieved with the Tribunal Final Order Nos. 1735 and 1736/2005, dated 28-9-2005 the Order-in-Appeal No. 23/2002-C.E., dated 31-1-2002 was challenged by the assessee and the Revenue. By the impugned order, the Commissioner (Appeals) has noted that the capital goods have not been utilised for manufacture of final p....

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.... fine and penalty and interest. Their appeal was allowed. The learned Counsel submits that despite the appeal has been allowed, the authorities denied the benefit on the ground that there is no specific mention in the order setting aside the mandatory penalty and interest. Heard the learned SDR in the matter. 2. We have carefully considered the matter. We do not know as to why the Revenue ha....