2009 (1) TMI 291

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.... length. We have perused the petition. This appeal is against an order passed by the learned Tribunal on 14th December, 2007. It appears that the learned Tribunal after considering the facts and the material placed before it affirmed the demand made on the appellant to the tune of Rs. 5,24,23,603/- and equal amount of penalty was also imposed by the adjudicating commissioner, and thus the adjudica....

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....d in favour of the department and came to the conclusion that the show-cause notice as well as the order passed by the authority and the demanded amount has been worked out only in respect of the losses in excess condonable limit prescribed under the circular issued by the Board. It also appears that the learned Tribunal duly came to the conclusion that the excess in respect of rails cannot be set....

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....earned Tribunal did not even record the same. Therefore, it has to be inferred from the said fact that the appellant has abandoned the said question at the point of time. Therefore, at this stage the respondent is estopped from taking such point before us. Accordingly, we do not find that there is any illegality or irregularity in respect of the order so passed by the learned Tribunal and we confi....