2009 (10) TMI 751

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....ondent. 2. Revenue has filed appeal against setting aside of penalty by the learned Commissioner (Appeals). He has held that there was delay in making payment of duty which was fixed by Revenue for every month and granted relief to assessee. 3. Learned DR submits that once there is delay in payment, the goods cleared for the delayed period shall be treated to have been duty escaped clearance. Th....