2011 (3) TMI 1529

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....nthanam, Advocate, for the Respondent. ORDER [Order]. - CM No. 16885/2010 : This is an application for early hearing on the ground that the issue raised in this appeal now stands decided by the judgment of the Supreme Court in the case of Union of India v. Dharamendra Textile Processors, 2008 (231) E.L.T. 3 and this appeal be heard early. 2. Having regard to the aforesaid averment ma....

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....e of demand is concerned, the order of the Additional Commissioner stands confirmed till the Supreme Court and that is not the issue before us. 7. Insofar as imposition of penalty of equal amount, i.e. Rs. 13,15,524/- is concerned, the respondent has challenged the same in appeal filed before the Commissioner (Appeals), inter alia, on the ground that the respondent had voluntarily paid the....

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....n this behalf has held as under : "26. In Union Budget of 1996-97, Section 11AC of the Act was introduced. It has made the position clear that there is no scope for any discretion. In para 136 of the Union Budget reference has been made to the provision stating that the levy of penalty is a mandatory penalty. In the Notes on Clauses also the similar indication has been given. 27. A....

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....675 of 2007, 1420 of 2007 and appeal relating to SLP (C) No. 21751 of 2007 are allowed and the excepted appeals shall now be placed before the Division Bench for disposal." 9. The order of the Commissioner (Appeals) has been affirmed by the Tribunal in reducing the penalty to Rs. 5,00,000/- which is not sustainable and accordingly set aside. At the same time, as noticed above, the question....