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2012 (2) TMI 638

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....sh Shah with J. Sanghavi i/by P.D.S.Legal P.C. :- 1. Whether the CESTAT was justified in deleting the penalty on the ground that the duty amount was deposited before issuance of the show cause notice is the question raised in this appeal. Counsel for the parties state that in a similar case in the case of Commissioner of Central Tax vs. M/s Morkhia Metal (P) Ltd, in Central Excise Appeal No.....