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2017 (8) TMI 1164 - CESTAT CHENNAIValuation - duty paid in excess and duty short paid - Held that: - Since the appellant is now convinced with regard to the duty demanded, we hold that the impugned order to that extent does not call for interference. Penalty - Held that: - since the appellant has made excess payment in some months, there is no intention to evade payment of duty and therefore, the situation does not warrant imposition of penalty - penalty set aside. Appeal allowed - decided partly in favor of appellant.
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