2008 (1) TMI 811

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....Appellant. Shri S.G. Dewalwar, SDR, for the Respondent. [Order]. - Heard both sides and perused the records. 2. The short point involved in both these appeals is regarding the imposition of the penalties on the appellants by the lower authorities below consequent upon the remand of the cases by the Tribunal vide Order No. C-II/3158-59/03-WZB dated 3-12-03 in which the Tribunal hel....

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....n the present appeals. The adjudicating authority further held that there is no order of waiver of penalty and hence penalties were imposed by him, which on appeals, were upheld by Commissioner (Appeals). Hence these appeals by the appellant against the imposition of penalties. 3. While sustaining the penalties imposed by the lower adjudicating authority, the Commissioner (Appeals) has rel....

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....ame product at the material time. Therefore, the penalties imposed in the facts and circumstances of the cases are uncalled for and unwarranted. 5. Further, the Tribunal, vide its order dated 3-12-03, cited supra, set aside the appellate order. Therefore, the order passed by the lower adjudicating authority in de novo proceedings, for recovery of the penalty without commissioning of an off....