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2018 (3) TMI 1046 - AT - Central ExciseInterest on delayed payment of duty - penalty u/r 25 of CER - clearance of goods to Depot - Held that: - this is not the case of demand of duty evaded by the appellant. As per the fact, due to sale through depot/consignment agency there arising differential duty which the appellant suo motu paid - This is a case of at the most of delay of payment of duty, accordingly only interest is chargeable therefore the demand of interest is upheld - penalty not warranted - appeal allowed in part.
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