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2010 (9) TMI 379 - CESTAT, NEW DELHIQuantum of demand and penalty – short payment of Rs. 437 which paid in 2003 and interest thereon also paid in 2007 – SCN proposing recovery and penalty of total Rs. 20,437 under section 11AC of Central Excise Act, 2004 - Commissioner (Appeals)’s order setting aside order of adjudicating authority after discussing non-application of mind by the original authority, upheld
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