2009 (9) TMI 541

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..... Respondent. [Order]. - Heard both sides. 2. Shri Hari Radhakrishnan, ld. Counsel appearing for the appellants states that the contest is only in respect of penalties imposed amounting to Rs. 48,803/- and Rs. 39,653/- in the two cases as also confirmed by the ld. SDR. The ld. Advocate clarifies that the demand of duty was not contested before the lower appellate authority and is also not being co .....

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..... ave been cleared in contravention of Rule 8(3A), the provision of Rule 25 is squarely applicable. At the same time, looking at the nature of contravention and the fact that the duty and/interest payment has been made within a short period, there is no ground made out for imposing the maximum penalty equal to the duty involved. Accordingly, the penalties imposed are reduced to Rs. 5,000/- in the fi .....

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