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    <title>2005 (2) TMI 551 - CESTAT, NEW DELHI</title>
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    <description>Non-payment of the correct monthly duty after the furnace was treated as pusher type attracted penalty under Rule 96ZP(3)(ii), and subsequent payment of the differential duty with interest did not erase the default or the statutory consequence. The appellate authority was therefore not justified in deleting the penalty altogether, though the quantum could be adjusted on the facts. The order quashing the penalty was set aside and the penalty was restored.</description>
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      <title>2005 (2) TMI 551 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=114955</link>
      <description>Non-payment of the correct monthly duty after the furnace was treated as pusher type attracted penalty under Rule 96ZP(3)(ii), and subsequent payment of the differential duty with interest did not erase the default or the statutory consequence. The appellate authority was therefore not justified in deleting the penalty altogether, though the quantum could be adjusted on the facts. The order quashing the penalty was set aside and the penalty was restored.</description>
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