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    <title>2006 (8) TMI 52 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=937</link>
    <description>The Tribunal partially allowed the appellant&#039;s appeal, setting aside the demand for payment through PLA, reducing the penalty to Rs.20,000, and confirming the interest charged as per the law. The appellant&#039;s proactive deposit of the duty amount before the show cause notice was considered in their favor, leading to the reduction in penalty. The Tribunal upheld the validity of the debits made by the appellant through RG23A, Part II before the notice was issued, indicating the duty had been paid.</description>
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      <link>https://www.taxtmi.com/caselaws?id=937</link>
      <description>The Tribunal partially allowed the appellant&#039;s appeal, setting aside the demand for payment through PLA, reducing the penalty to Rs.20,000, and confirming the interest charged as per the law. The appellant&#039;s proactive deposit of the duty amount before the show cause notice was considered in their favor, leading to the reduction in penalty. The Tribunal upheld the validity of the debits made by the appellant through RG23A, Part II before the notice was issued, indicating the duty had been paid.</description>
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