2006 (6) TMI 411

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....in Garg, Advocate, for the Respondent. [Order]. - These appeals are filed by the department against order in appeal dated 13-7-04 which reduced the penalty imposed on the respondents under Rule 96ZO(3) of the Central Excise Rules, 1944. 2. The learned DR submits that the provisions of Rule 96ZO(3) of Central Excise Rules 1944 would on plain reading, indicate that the amount of penalt....

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....hat the issue involved in this case in the appellants own case has been decided by the Division Bench vide their Final Order No. 320-21/2005 dated 1-4-2005, wherein the Tribunal held as under :- "The Hon'ble Allahabad High Court in the case of M/s PEE AAR Steels (P) Ltd. 2004 (170) E.L.T. 406 (All.) has also upheld that penalty equal to the amount of duty outstanding is imposable in case of fai....