2008 (10) TMI 242

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.... this appeal under Section 130 of the Customs Act, 1962 (in short, 'the Act') against the order dated 27-9-2006, Annexure A-3 passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. 2. A Show Cause Notice was issued to the assessee alleging that it mis-declared items of export to avail higher export incentives in the shape of Duty Entitlement Pass Book. The item exported wa....

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....unsel for the parties and perused the record. 6. Learned counsel for the appellant submitted that instead of substantial questions of law proposed in para 2 of the grounds of appeal, the following substantial question of law may be decided :- Whether mere omission to mention the relevant clause of Section 112 of the Act will per se vitiate the levy of penalty without any prejudice being show....

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....rned counsel for the assessee submitted that on merits, the penalty may not be called for and in any case, penalty may be leviable on partners and not on the firm which was not a legal entity and was a combined name of the partners. He relies upon judgment of the Calcutta High Court in Tarak Nath Sen and others v. Union of India and others, AIR 1975 Calcutta 337. 12. Learned counsel for the Rev....