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2017 (9) TMI 767

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..... Order No. 70813/2017 - Dated:- 31-7-2017 - Mr. Anil Choudhary, Member (Judicial) and Mr.Anil G. Shakkarwar, Member (Technical) Request for Adjournment, for Appellant Shri Gyanendra Kumar Tripatthi, Asstt. Commr. (AR), for Respondent ORDER The present appeal is directed against Order-in-Appeal No. 130-CE/LKO/06 dated 16/10/2006 passed by Commissioner of Central Excise, Service .....

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..... the appellant to pay appropriate interest and imposed a penalty of ₹ 1,00,000/- on the appellant under Rule 173-Q of Central Excise Rules, 1944. Aggrieved by the said order, appellant preferred appeal before the Commissioner (Appeals). Learned Commissioner (Appeals) decided the appeal through the impugned Order-in-Appeal dated 16.10.2006, wherein the learned Commissioner (Appeals) has noted .....

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..... f interest by appellant in the present case. We find that when the duty is paid late, i.e. after the due date as provided under Section 11AB of Central Excise Act, 1944, interest at the prescribed rate, has to be paid. Therefore, we do not find any reason to interfere with the impugned Order-in-Appeal dated 16.10.2006. 6. Accordingly, we dismiss the appeal filed by the appellant. (Dictated .....

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