2023 (12) TMI 949

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....d Shri Narinder Singh, Authorised Representatives for the Appellant None for the Respondent ORDER Per : P. ANJANI KUMAR Revenue prefers this appeal against the Order-in-Original dated 17.08.2012 passed by the Commissioner of Central Excise, Jammu & Kashmir. Brief facts of the case are that the jurisdictional Assistant Commissioner while exercising his powers, vide Order dated 22.05.2007, u....

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....n appeal pleading that learned Commissioner has erred in not imposing equal penalty. 2. Shri Pawan Kumar, assisted by Shri Narinder Singh, learned Authorized Representatives for the Revenue, reiterates the ground of appeal and submits that the Adjudicating Authority should have imposed equal penalty in terms of Section 11AC as held by Hon'ble Supreme Court in the case of Dharmendra Textile Proces....

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....- 2011 (271) ELT 49 (Guj.) and South Eastern Coalfields Ltd. - MANU/ SC/ 0807/ (13.10.2003- SC). 3. None for the respondents. Heard learned Authorized Representative for the Revenue and perused the records of the case. It is the case of the Revenue that learned Commissioner has erred in as much as he did not impose penalty equivalent to the duty evaded in terms of Section 11AC. We find that where....