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2010 (10) TMI 182 - AT - Central ExcisePenalty – Delay payment of duty and interest beyond period of 30 days - penalty imposed under Rule 25 of the Central Excise Rules, 2002, the penalty under Rule 25 leviable subject to the provisions of Section 11AC and in this case - there is no allegation against the appellants that they have not paid the duty with any mala fide intentions - penalty under Rule 25 is not leviable against the appellants - liable for penalty under Rule 27 of the Central Excise Rules, 2002 - appeal partly allowed.
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