2009 (7) TMI 998

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....ndent. [Order]. - Being aggrieved with the order passed by Commissioner (Appeals) vide which he has upheld the order of the Assistant Commissioner not imposing penalty under Section 11AC, Revenue has filed the present appeal. I have heard Shri J.S. Negi, learned SDR, appearing for the Revenue and Shri S. Suriyanarayanan, learned advocate, appearing for the respondents. 2. As per facts on ....

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....cause notice and by following the Larger Bench decision of the Tribunal in the case of Machino Montell (I) Ltd. - 2004 (168) E.L.T. 466 (Tribunal - LB) = 2004 (62) RLT 709 (CESTAT - LB). The said order was upheld by Commissioner (Appeals). Hence the present appeal. 4. The Revenue's only contention is that the said Larger Bench decision in the case of Machino Montell has been overruled by the....