2012 (2) TMI 358

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....or the sole respondent appears and takes notice. Hence notice waived.   3. Appeal admitted.   4. The issue raised in this appeal lies in a very narrow compass. Therefore, by consent of the learned counsel for the parties to the lis, the matter is taken up for final hearing.   5. The issue in this appeal is, whether penalty and interest can be levied and collected when the duty ha....

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....by the Tribunal, is before us in this appeal.   8. Mr. R.P. Bhatt, learned counsel appearing for the Revenue, would submit that the issue raised in this appeal is now squarely covered by the decision of this Court in Union of India Vs. Dharmendra Textile Processors & Ors., (2008) 13 SCC p.369 and, therefore, submits that the judgment and orders passed by the Tribunal requires to be annulled ....

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....three Judge Bench of this Court thought it fit to set aside the orders passed by the High Court and the Tribunal and remitted the matter to the High Court/Tribunal, as the case may be, for fresh adjudication in the light of the decision of this Court in Dharmendra Textile Processors case (supra).   10. In view of the above, we are left with no other alternative but to set aside the orders pa....