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    <title>2009 (8) TMI 925 - CESTAT CHENNAI</title>
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    <description>A job worker clearing manufactured goods without payment of duty remained liable for duty despite its role as a job worker. Payment of the duty before issue of the show cause notice did not remove the surviving liability for penalty and interest where the clearance involved suppression. The analysis states that, in such circumstances, the authority had no discretion to reduce the prescribed penalty or waive interest, and both penalty and interest remained payable.</description>
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      <description>A job worker clearing manufactured goods without payment of duty remained liable for duty despite its role as a job worker. Payment of the duty before issue of the show cause notice did not remove the surviving liability for penalty and interest where the clearance involved suppression. The analysis states that, in such circumstances, the authority had no discretion to reduce the prescribed penalty or waive interest, and both penalty and interest remained payable.</description>
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