2014 (1) TMI 1106

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....led by the Applicant for restoration of their Appeal dismissed earlier by this Tribunal for want of COD clearance relating to the amount of duty involved. The Applicant/Appellant was allowed by the Committee of Disputes to pursue the Appeal before this Tribunal challenging the penalty imposed on them. After hearing both sides, this Tribunal vide its Order No.S-567/A-1253/KOL/2007 dated 27.06.2007 ....