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2011 (7) TMI 977 - CESTAT, DELHIDemand - Rule 96ZO(3) of the erstwhile Central Excise Rules, 1944 - whether the lower authority was justified in reducing the penalty imposed by the adjudicating authority. The records evidently disclose that the adjudicating authority had imposed penalty equivalent to the amount of duty confirmed against the respondents and their failure to pay the same on time - Apex Court in Dharmendra Textile Processors case (2008 (9) TMI 52 - SUPREME COURT), it was necessary for the authorities below to impose penalty equivalent to the duty demand confirmed against the assessee - Decided against the assessee
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