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Revenue authorities can penalize Rs. 100/day for unpaid duty from Sept 10, 2004, onward; no prior penalties apply.

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....Penalty - Revenue is empowered to levy penalty at the rate of Rs. 100/- per day if the assessee fails to pay duty only in respect of the period from 10-9-2004 onwards and not prior to the said date..... - HC....

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Revenue authorities can penalize Rs. 100/day for unpaid duty from Sept 10, 2004, onward; no prior penalties apply.