2009 (7) TMI 1327

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.... None ORDER R. M. S. Khandeparkar (President) Learned DR present for the appellant Department and none for the respondent. 2. This appeal arises from order dated 14.10.2004 passed by the Commissioner (Appeals), Chandigarh. By the impugned order, the demand for interest and the imposition of penalty has been set aside by the Commissioner (Appeals) on the ground that the duty amount was ....

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....ile Processors reported in 2008 (231) ELT 3 (SC) in that regard. 5. The records apparently disclose that there was no dispute that there was failure on the part of the respondent in the payment of excise duty when it was required to be paid. However, the amount of duty was paid prior to issuance of the show cause notice, alongwith part of the interest thereon. Learned Commissioner (Appeals) ref....