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2004 (4) TMI 85 - HC - Central ExciseExtract: .......ned in the fourth proviso to Rule 96ZP(3) is not the maximum penalty but the only penalty, and hence such penalty has to be levied whenever there is failure to pay the duty by the 10th of the month. However, since there is no cross appeal by the department we are not enhancing the penalty. Thus, there is no force in this appeal and it is dismissed.
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