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2006 (11) TMI 432 - AT - Central ExciseExtract: ....... of the Central Excise Rules and both the rules have no application in the present case. 4. emsp A perusal of the said rules make it clear that they do not apply to cases relating to delay in payment of duty. Therefore, penalty imposed is not sustainable. It is set aside and appeal is partially allowed to this extent. (Pronounced in the open court)
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