2009 (5) TMI 688

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....der]. -  Vide Order-in-Original No. 53/DC-CPV/2007-Refund, dt. 5-4-07, The Joint Commissioner sanctioned refund claim of Rs. 16,53,336/-. However, he adjusted an amount of Rs. 74,966/- towards penalty imposed upon the same appellant vide Order-in-Original No. 11/DC-CPV/OA/2006, dt. 8-2-06. The appellants filed an appeal before Commissioner (Appeals) who also rejected the same. Hence, the pre....

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....he notice of the Bench that the penalty imposed upon the appellant to the extent of Rs. 74,966/- (entire penalty so imposed), now stand adjusted by order of the Assistant Commissioner. The appellant, having not brought this fact to the notice of the Bench, has been successful in securing stay order in respect of penalty which was granted after observing that the entire duty stand deposited by the ....