2007 (11) TMI 66

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....Kumar, J.]-The instant appeal has been filed by the revenue under Section 35 (G) of the Central Excise Act, 1944 challenging the order dated 29.11.2006 (P-5) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi, deleting the liability of the assessee-respondent to pay penalty. 2. A perusal of the impugned order shows that the assessee-respondent at the time, when the case....

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....any show cause notice with specific violation was issued to the assessee-respondent. The show cause notice has been held to be vague because the provisions of Rule 173Q of the Rules shall be applicable if there is wholesome violation of the provision with intention to avoid payment of duty. Hon'ble the Supreme Court in its judgment passed in the case of Amrit Foods vs. Commissioner of Central Exci....