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2009 (9) TMI 541 - AT - Central ExcisePenalty- The appellants paid duty along with interest for February 2007 on 20-4-07 and paid duty and interest for March 2007 on 17-5-07. The relevant rule requires the payment of duty for February by 5th March and payment of duty for March by 31st March. Held that- there is contravention of Rule 8(3A) of the Central Excise Rules, 2002. However, there is no evidence of any fraud etc. in this case and hence the provisions of Rule 11AC are not attracted. Accordingly, the penalties imposed are reduced to Rs. 5,000/- in the first case and Rs. 4,000/- in the second case.
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