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2011 (11) TMI 198 - CESTAT, AHMEDABADPlea for leniency in penalty - penalty imposed under Rule 25(1) & 27 of Central Excise Rules, 2002– Non-discharge of duty liability within the time frame as enumerated in Rule 8 of the Central Excise Rules, 2002 – return filed late - factory closed thereafter – Held that:- Due to financial difficulty the appellant paid the amount even though belatedly with interest, hence, lenient view as regards penalty is justified in this case. Penalty is thus reduced. - Decided in favor of assessee.
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