2013 (7) TMI 604

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....nal grounds shall be filed. Such plea is not entertainable when the Appellant caused appearance on 23rd May, 2013 but no such application was moved on that day to appreciate good cause, if any, today. Therefore, prayer for adjournment is rejected. 2. Learned Counsel says that there is no case for demand of duty of Rs. 1,10,956/- as well as equal amount of penalty since the receipt from insurance ....