2011 (7) TMI 259

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....Kumar, J. - The appeal was admitted to consider the following substantial questions of law:   (i)  Under the circumstances, whether the order of the CESTAT is legal and correct in setting aside the penalties imposed under section 76, section 77 of the Act and allowing the benefit under the Amnesty Scheme?  (ii)  When the respondent has not filed any declaration under the Am....