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2009 (5) TMI 516 - PUNJAB AND HARYANA HIGH COURTPenalty- Whether penalty for the delayed deposit of duty for the month of April could be dropped of the ground that penal clause was inserted with effect from 1st May, 1998 when duty for April, 1998 was itself payable uptil 1st May, 1998? Held that- the notification has been made effective from 1-5-1998 and in respect of the earlier period no penalty under Rule 96ZO(3) could be charged. There is thus no merit in this appeal as no substantive question of law warranting its admission would arise. Accordingly, the appeal fails and the same is dismissed.
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