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K.K.USHA, C.N.B.NAIR
Shaw Wallace Co. Ltd. – Appellant
Versus
Commissioner of Central Excise, Kanpur – Respondent
Per C.N.B. Nair : This appeal is directed against imposition of a penalty of Rs. 60 lakhs on the appellant M/s. Shaw Wallace
2. It is the submissions of the learned Counsel for the appellant that the imposition of duty was entirely illegal inasmuch as the original clearance of the soap consignments were on payment of duty at assessable value which had been approved under price lists filed from time to time. The learned Counsel for the appellants submitted that it is settled law that the question of evasion of duty cannot arise in a case where clearance of goods in terms of approved price or Classification list. The learned Counsel also pointed out that even under the validation provision under Section 112 of Finance Act 2000, there is specific exemption from penalty. He also subm
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