Insertion of new section 114A

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....s Act, the following section shall be inserted, namely:- "114A. Penalty for short-levy or non-levy of duty in certain cases Where the duty has not been levied or has been short-levied or the ....

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....d: Provided that where the duty or interest determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the pu....