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    <title>2003 (10) TMI 178 - CESTAT, NEW DELHI</title>
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    <description>Penalty was exigible under Rule 96ZO/96ZP where excisable goods were cleared without payment of duty on the due dates, as there was no stay order in favour of the respondents and they were not parties to the proceedings said to have caused confusion. The subsequent payment of duty with interest after the position became clear justified moderation of the penalty, so the penalty was upheld in principle but reduced to Rs. 20,000 on each respondent.</description>
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      <description>Penalty was exigible under Rule 96ZO/96ZP where excisable goods were cleared without payment of duty on the due dates, as there was no stay order in favour of the respondents and they were not parties to the proceedings said to have caused confusion. The subsequent payment of duty with interest after the position became clear justified moderation of the penalty, so the penalty was upheld in principle but reduced to Rs. 20,000 on each respondent.</description>
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