2012 (8) TMI 249

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.... Per : Mr. M.V. Ravindaran;   This appal is filed by the Revenue against the order in appeal No. SKSS/267-269/Vapi/2010 dated 16.11.2010.   2. None appears on behalf of the respondent despite notice. Since the issue involved in this case lies in a narrow compass, I take up the appeal for disposal in the absence of any representation from the respondent assessee.   3. Hear....

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....e adjudicating authority did not agree with the contentions raised by the assessee and other noticees and confirmed the demand and imposed penalties. On an appeal, the first appellate authority accepted the contentions raised by the main respondent and dropped the proceedings initiated against the other two assessees as well as for the recovery of the balance amount of penalty.   5. The Re....

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....ed out by the learned DR that in this case, the duty liability has been discharged after the issuance of show cause notice. In my view, the benefits which are available to an assessee prior to issuance of show cause notice should also be extended after the issuance of show cause notice, if liability is discharged before the adjudication order. Be that as it may, the issue seems to be covered by th....