2015 (10) TMI 1932

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...., for the Respondent. ORDER Being aggrieved with the order passed by the Commissioner (Appeals), Revenue has filed the present appeal. I have heard Shri R.K. Mishra, ld. Departmental Representative appearing for Revenue. Nobody appeared for the respondents. 2. For better appreciation, I reproduce the relevant paragraph of the impugned order :- "I have carefully examined the case r....

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....that the goods were not received by them. It is only a procedural mistake. When the duty in question has already been deposited even before the mistake found out by the Department and before issue of show cause notice no penalty is imposable upon the appellant in view of the decision of Supreme Court in the case of M/s. Rashtriya Ispat Nigam Ltd. - 2004 (163) E.L.T. A-53 (S.C.) and follow by the C....