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2006 (12) TMI 522 - CESTAT BANGALOREExtract: .......Act proposing to levy penalty of ₹ 100/- per day for failure to pay duty came into effect only on 10.9.04. The period in question pertains to an earlier period. Therefore the Commissioner (Appeals) is right in not imposing levy of penalty in terms of amended provisions of Finance Act. There is no merit in this appeal and the same is rejected.
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