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2001 (6) TMI 654 - AT - Central Excise
The appellants operated under Rule 173GG of Central Excise Rules, depositing duty payments via cheques. The Tribunal found errors in the date of credit to the Government's account. Interest and penalties were imposed, but an earlier Trade Notice clarified that penalties and interest should not apply if deposits were made on time. As there was no fault by the assessee, the appeal was allowed with consequential relief.
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