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2010 (7) TMI 434 - GUJARAT HIGH COURTPenalty - reduced to 25% of the duty if the respondent makes payment of duty, interest and penalty within 30 days of the communication of the order - no contention had been raised on behalf of the respondent assessee qua the quantum of penalty – Held that: - amount of duty, along with interest and penalty had not been paid within a period of thirty days of the Order-In-Original, the Tribunal could not have granted the benefit of reduced amount of penalty
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