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2013 (10) TMI 143 - ALLAHABAD HIGH COURTPenalty - Duty under Protest – Held that:- Party without making any protest deposited the amount of duty before issue of show cause notice along with interest - All the three authorities held that it was a case of non-imposition of penalty after considering relevant materials on the record and after considering all the pleas raised by the department - Having regard to the findings it was not a case of warranting of any penalty – there was no substantial question of law.
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