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2014 (2) TMI 450 - AT - Central ExciseDuty demand - Imposition of interest and equivalent amount of penalty has been confirmed against them for short payment of ₹ 10/- only - Held that:- entire amount of duty along with higher education cess has been already been paid by the appellant and there was a mis-calculation which resulted in short payment of ₹ 10/- only which was also paid by the appellants on their own. In these circumstances, the impugned proceedings were not warranted. Accordingly, impugned order is set aside - Decided in favour of assessee.
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