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2012 (5) TMI 542 - AT - Central ExcisePenalty – Delay in duty payment – Whether penalty imposable under Rule 27 or under Rule 25 of the Central Excise Rules, 2002 - Held that:- there is some variation in the proportionality of penalty imposed in the two cases considering the amounts involved and period involved - In this case the defaulted amount is Rs. 27,29,823/- for a period of 12 days. So I reduce the penalty to Rs. 15000 - Decided partly in favour of assessee.
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