2010 (7) TMI 994

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....ax Appellate Tribunal (the Tribunal) proposing the following two questions : 1. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law by making harmonious interpretation of Section 35F and Section 11AC of the Central Excise Act, 1944 for extending benefit of penalty at reduced rate under 1st proviso to Section 11AC of the Central Exci....