2007 (11) TMI 91

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....44/NSK/06, dt. 30-12-2006. 2. None appeared. on behalf of the appellant despite notice nor there is any request for adjournment. Since the issue involved in this case is in a narrow compass and appeal is taken up for disposal in the absence of any representation rods from the appellant. 3. Considered the submissions made by ld. Jt. CDR and perused the records. It is seen from the records tha....

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....pellant did not represent before the ld. Commissioner and ld. Commissioner has considered the issue based on the records and enhanced the penalty. I find that the issue is no more res-integra. The Hon'ble High Court of Bombay Judicature in the case of CCE&C Nashik v. Vinay S. Bole (CEA. 193/2006) [2008 (9) S.T.R. 350 (Bom.)] has held that the imposition of penalty under Section 76 is discretionary....