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    <title>2013 (3) TMI 386 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the penalty under Rule 25(1) for default in central excise duty payment but reduced it from Rs. 1,07,067/- to Rs. 5,000/- considering a short default period of 17 days and duty amount involved. This decision emphasizes adherence to duty payment timelines and legal consequences of default as per Rule 8(3A) of the Central Excise Rules, 2002.</description>
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      <description>The Tribunal upheld the penalty under Rule 25(1) for default in central excise duty payment but reduced it from Rs. 1,07,067/- to Rs. 5,000/- considering a short default period of 17 days and duty amount involved. This decision emphasizes adherence to duty payment timelines and legal consequences of default as per Rule 8(3A) of the Central Excise Rules, 2002.</description>
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