2011 (8) TMI 145

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....es. Ld. advocate appearing for the appellants prays for option to be given for paying 25% of the penalty imposed under Section 78 of the Finance Act, 1994. In support of his claim, he cites the decision of Hon ble Delhi High Court in the case of K.P.Pouches (P) Ltd. Vs Union of India [2008 (228) ELT 31 (Del.)].   2. Heard ld. DR who strongly contends that the penalty under Section 78 is im....