2006 (2) TMI 450

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....ellant. Shri Sanjay Kumar, JDR, for the Respondent. [Order]. -  Heard both the sides. According to learned Authorised Representative for the applicant the duty amount determined was paid by the applicant one year prior to making of the order and therefore under the proviso to Section 11AC, no penalty in excess of 25% of the duty determined could have been imposed. Having regard to th....