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2008 (2) TMI 878 - HC - Central ExcisePenalty u/s 76 - interpretation of statute - Held that: - the question formulated in these review Petitions would not arise out of the order passed by the Commissioner. As noticed by us earlier, the Deputy Commissioner has preceded to levy the penalty in exercise of the discretion conferred on him under Sec. 80 of the Act and not om an interpretation of Sec. 76 of the Act, which mandates the levying of penalty of Rs, 100/- per every day of delay in filling the returns - appeal dismissed.
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