2014 (9) TMI 1053

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....t. Shri M.S. Negi, DR, for the Respondent. ORDER [Order per : R.K. Singh, Member (T)]. - The appellants filed this appeal against Order-in-Original No. 84/COMM/NOIDA/2004, dated 25-10-2004. The appeal is for setting aside the penalty of Rs. 4 lakhs imposed vide the said order-in-original on the ground that in its remand order the Hon'ble CESTAT had, inter alia, stated that the penalty would be ....

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....e only on the basis of the amount of differential duty. Indeed, it clearly stated that the penalty would depend on the consideration of the relevant factors. Thus the appellants' contention is not tenable as the same is not based on the correct reading of the said CESTAT judgment. Further, we find that the adjudicating authority in the impugned order has discussed the issue of imposability of pena....