2009 (8) TMI 920

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....SDR, for the Respondent. ORDER Learned Counsel Shri Anand submits that consequent upon passing of the order by the learned Commissioner on 29-9-2005, direction made by him was carried out by the learned Assistant Commissioner. The direction was for verification of documents to decide quantum of Modvat credit admissible to the appellant. That was done by that Authority. As a result, as agains....

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....foresaid orders and also the learned Commissioner, the appellant was allowed necessary benefit of consequence of law in terms of order dated 7-7-2006 by the Assistant Commissioner. In view of such a position, the appeal of the appellant presently before the Tribunal to the extent of duty demand has become infructuous. But, so far as the quantum of penalty is concerned, that needs re-determination ....

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....there is no information before the Department, the appellant is not entitled to immunity of penalty. 5. Heard both the sides and perused the record. 6. There is no dispute by both sides that the disputed duty demand of Rs. 13,45,141/- has been reduced to Rs. 3,10,810/- consequent upon giving effect to the direction made by the learned Commissioner by his order dated 29-9-2005 following Appel....