2007 (11) TMI 279

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....he appellant. B. S. Suhag, for the respondent. ORDER 1. Common issue involved in these appeals therefore, both are taken up for hearing together for disposal. 2. The learned Advocate on behalf of the appellant submits that the Assistant Commissioner of Central Excise dropped the penalty because the appellant deposited the tax before issue of the show cause notice following the decision....

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.... the Assistant Commissioner dropped the penalty simply following the decision of the Tribunal without considering on merit. Therefore, I find force in the submission of the learned Advocate.  Accordingly, the impugned orders are set-aside and matters are remanded back to the adjudicating authority to decide afresh in so far as imposition of penalty after considering the facts of the case and ....