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2016 (2) TMI 680 - AT - Central ExcisePenalty imposed under Rule 8(3A)for non-payment of interest - waiver of penalty involved under Rule 25 - Held that:- The only lapse on the part of appellant is that they paid duty on monthly basis. In my view, this act of the appellant attracts only interest. It is not a case of evasion of duty. Therefore the penalty is not warranted. The appellant has not contested on interest demanded by the lower authority. Thus penalty was wrongly imposed on the appellant. The impugned order is set aside to the extent of imposition of penalty of ₹ 1,00,000/-. The interest demanded by the lower authority is maintained.
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