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2002 (5) TMI 563 - AT - Central ExciseExtract: .......the amount short immediately upon receipt of the order of re-computation. If the deposit already made is in excess of the duty worked out, the excess amount shall be returned to the appellant. (iii) The appellant shall also pay a penalty equivalent to the amount of short levy worked out as indicated above. (iv) The demand for interest is set aside.
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