2007 (5) TMI 431

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....D.R., for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - After hearing both sides for some time, we waive the requirement of pre-deposit and take up the appeal itself for decision on merits. 2. Shri S.P. Ghosh, learned Consultant appearing for the appellants states that the appellants are a small-scale unit. The appellants did not pay part of the duty in time but paid....

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....a vires the provisions of the Act. Hence, we modify the impugned order directing that the appellants being  liable to pay interest as notified  under Section  11AB, the amount paid by them shall be adjusted against the interest-liability calculated under the said Section read with the Notification issued thereunder. 3.1 As regards the penalty, considering  the fact that t....