2009 (3) TMI 690

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....Both the appeals are being disposed off by a common order as they arise out of the same impugned order passed by the Commissioner vide which he has confirmed the demand of duty Rs. 1,04,997/- leviable on illicit removal of POY imported by the appellants and cleared in DTA instead of using the same. In addition, penalty of identical amount stands imposed on them in terms of provisions of Section 11....

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.... find that the same has been imposed in terms of provisions of Section 114A of the Act. The said Section provides for the penalty equal to the duty so determined. The identical provisions as in terms of Section 11AC of the Central Excise Act stands interpreted by the Hon'ble Supreme Court in the case of Dharamendra Textile Processors [2008 (231) E.L.T. 3 (S.C.)] laying down that, when the law prov....