2003 (7) TMI 327

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....t. Shri Hitesh Shah, DR, for the Respondent. [Order]. - Appeal taken up for disposal with the consent of both sides. 2.  Seiko Plast is a manufacturer of plastic articles and Mangilal Mehta and Ashok Nahar are its partners. The order passed by the Joint Commissioner, demanded duty on the goods removed by the assessee without payment of duty, imposed a penalty on it under Section 1....

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....t that duty was paid before issue of show cause notice, leniency is called for in the matter of penalty. He further contends that penalty cannot be imposed under Rule 173Q in addition to the penalty imposed under Section 11AC. 5.  I do not find it possible to accept that merely because the assessee paid duty after the commissioning of the offence known to the department, leniency should be....