2008 (9) TMI 767

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....hri S.R. Prasad, SDR, for the Respondent. [Order]. - Learned Advocate appearing for the applicant in support of the ROM in respect of Order Nos. A/617-618/WZB/AHD/08, dt. 28-3-08 submits that while allowing Revenue's appeal in respect of duty, no orders in respect of penalty stand passed. 2. After hearing both sides, I find the above contention to be correct. The said order was passe....

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....ing the earlier order and allowing Revenue's appeal. 3. During the course of discussion on the present ROM, it has come on record that earlier order confirming demand of duty against Unit No. 1 was set aside by Commissioner (Appeals) and has attained finality. As such, Unit No. 1 is entitled to consequential relief of duty already paid by them, in which case Unit No. 2 would not be entitle....