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    <title>2016 (3) TMI 620 - CESTAT NEW DELHI</title>
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    <description>Differential duty and interest liability was accepted, and undervaluation supported the sustainability of penalty. The statutory benefit of paying 25% of the penalty under Section 11AC was required to be extended where otherwise admissible, with payment within 30 days. Penalties imposed on the job worker and the director were found excessive in the circumstances and were reduced. The overall result was partial relief: the duty and interest demand remained intact, while the penalty structure was modified to reflect the reduced statutory option and moderated ancillary penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325436</link>
      <description>Differential duty and interest liability was accepted, and undervaluation supported the sustainability of penalty. The statutory benefit of paying 25% of the penalty under Section 11AC was required to be extended where otherwise admissible, with payment within 30 days. Penalties imposed on the job worker and the director were found excessive in the circumstances and were reduced. The overall result was partial relief: the duty and interest demand remained intact, while the penalty structure was modified to reflect the reduced statutory option and moderated ancillary penalties.</description>
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