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    <description>Where a SEBI penalty order has attained finality but remains unpaid beyond the statutory period, interest is payable under Section 28A of the SEBI Act, 1992. On that footing, recovery by attachment of bank and demat accounts was sustained, and the challenge to the attachment notice was found to disclose no merit. The fact that the amount was said to be excessive did not justify interference with recovery once the default in payment continued.</description>
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