Appellate Authority remits penalty for duty calculation error, no intent to evade payment.

The Appellate Authority remitted the penalty imposed on the appellants in the case involving Shri K.K. Kapoor, as they voluntarily rectified a calculation mistake in duty without intent to evade payment.

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The judgment by the Commissioner/ Appellate Authority in the case involving Shri K.K. Kapoor states that a calculation mistake in duty was voluntarily rectified by the appellants without any intention to evade payment. The penalty imposed was remitted due to the circumstances.

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