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    <title>2007 (3) TMI 464 - CESTAT, NEW DELHI</title>
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    <description>The appeals were dismissed as the penalties imposed by the Commissioner were deemed justified under Rule 27 for contravention of Rule 8(3) without evidence of intention to evade duty. The penalties were reduced to Rs. 5,000 each from penalties equal to the amount of delayed duty payment. The respondents were also ordered to pay interest as per Rule 8(3), a part of the order not challenged by the respondents.</description>
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      <description>The appeals were dismissed as the penalties imposed by the Commissioner were deemed justified under Rule 27 for contravention of Rule 8(3) without evidence of intention to evade duty. The penalties were reduced to Rs. 5,000 each from penalties equal to the amount of delayed duty payment. The respondents were also ordered to pay interest as per Rule 8(3), a part of the order not challenged by the respondents.</description>
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