2002 (8) TMI 763

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeal is taken up for disposal with the consent of both sides after waiving deposit. 2. In the order impugned in the appeal, the Commissioner (Appeals) declined to interfere with the order of the Deputy Commissioner of Central Excise, imposing a penalty of Rs 6.00 lakhs on the appellant, a textile processor, under claus .....

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..... y in paying the second fortnight of the duty that the 31st October, 2000 was unexpectedly declared as a bank holiday (in order to commemmorate the birth anniversary of Sardal Valabhbhai Patel), no satisfactory explanation is forthcoming for the delay of 16 days in paying the duty for the first half of the month. The explanation tendered, that the appellant was having general financial difficulties .....

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