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    <title>2013 (12) TMI 1503 - CESTAT NEW DELHI</title>
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    <description>The Revenue&#039;s appeal seeking imposition of penalty for non-payment of interest under section 11AB on differential duty paid by the respondent was dismissed. The Tribunal held that penalty was not imposable for non-payment of interest on duty voluntarily paid by the respondent, as the dispute was solely about interest on duty paid and not about penalty under Rule 25. The appeal was rejected based on the provisions of the Act.</description>
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      <description>The Revenue&#039;s appeal seeking imposition of penalty for non-payment of interest under section 11AB on differential duty paid by the respondent was dismissed. The Tribunal held that penalty was not imposable for non-payment of interest on duty voluntarily paid by the respondent, as the dispute was solely about interest on duty paid and not about penalty under Rule 25. The appeal was rejected based on the provisions of the Act.</description>
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      <pubDate>Mon, 23 Dec 2013 00:00:00 +0530</pubDate>
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