2010 (9) TMI 285

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....y the demand regarding short levy as well as interest be not confirmed.   Respondent no.1 filed his objection against the same. The Joint Commissioner by his order dated 16.06.2003 held that the short levy was already paid before the issue of notice and, as such, no penalty or interest is payable.   The department filed the appeal. This appeal was partly allowed on 30.09.2004 by Co....