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2018 (1) TMI 1381 - CESTAT NEW DELHIBelated payment of Central Excise Duty - Held that:- In Rule 8(3A) there is a word “for each month or part thereof” part thereof has been defined by the Madras High Court in the case of State of Tamil Nadu vs. P.T.C. Sanghvi & Co. [1985 (2) TMI 246 - MADRAS HIGH COURT] where it was mentioned that part thereto means “the actual number of days of delay” - appellant is liable to pay the penalty amount for belated payment of duty on the basis of the month and the number of the days of delay - appeal allowed - decided in favor of appellant.
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