2012 (4) TMI 504

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.... that when the appellate order was passed by Tribunal on 22-12-2009 [2010 (262) E.L.T. 989 (Tri.-Del.) in Appeal No. 5623/2004 the issue of penalty was not specifically dealt by Tribunal for which the appellant approached the Hon'ble Delhi High Court in Civil Writ Petition No. 9/2011. Hon'ble High Court directed the Tribunal to decide whether or not penalty should be imposed and quantum thereof in....

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.... under Rule 25 of Central Excise Rules, 2001 was imposed. The show cause notice does not specify the nature of breach of law alleged whether was covered by any of the clauses appearing under Rule 25 of Central Excise Rules, 2001. In absence of specific charge for levy of penalty, it is difficult to appreciate the levy itself. When the show cause notice did not provide foundation levelling appropri....