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2004 (1) TMI 688 - AT - Central ExciseExtract: .......for the said failure. As the provision of section 80 of the Act provide no penal action in case explained reason for delay, hence, in these circumstances, I find no infirmity in the order passed by the Commissioner (Appeals) whereby a penalty of ₹ 20,000 under section 77 and section 78 of the Finance Act, 1994 is imposed. Appeal is dismissed.
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