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2004 (4) TMI 201 - CESTAT, MUMBAIExtract: .......as paid by the party for delayed payment of duty. The penalty which is sought to be imposed on the party is also for the delayed payment of duty. There can be no two penalties for the same offence. It is this principle, enshrined in the Constitution of India, that has virtually been applied by the Commissioner (Appeals). 3. The appeal is dismissed.
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