1976 (4) TMI 209

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..... made in the appeals and after examining the case records I observe that the time-limit prescribed by Rule 11 will not apply to request for refund of penalty wrongly collected because the word charge used in the above rule does not include penalties . A penalty is in the nature of a punishment of default. The word charges is different from the word penalties . Hence when Rule 11 speaks of dut .....

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