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2007 (10) TMI 539

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.... Shri Y.S. Loni, JDR, for the Respondent. [Order]. -  Heard both sides. 2. Shri S. Bhattacharjee, learned Accountant of the appellant company states that the appellants are not disputing the duty-liability and the interest amount and the fact that the duty was paid after a short delay. However, he states that there was no malafide intention involved in delayed payment of duty and ....