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    <title>2018 (10) TMI 752 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, holding that the penalty for belated duty payment should be calculated based on the month and the actual days of delay, in accordance with interpretations from the Madras High Court and the Allahabad High Court. The Appellants were granted the benefit for the broken period of the month, setting aside the impugned order.</description>
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      <description>The Tribunal allowed the appeal, holding that the penalty for belated duty payment should be calculated based on the month and the actual days of delay, in accordance with interpretations from the Madras High Court and the Allahabad High Court. The Appellants were granted the benefit for the broken period of the month, setting aside the impugned order.</description>
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