2004 (2) TMI 593

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..... Heard both sides. This is a case where the appellants have been penalized to the extent of Rs. 66,000/- on account of failure to pay a differential duty of Rs. 994/- from the due date. The appellant contends that due to clerical mistake Rs. 1,73,257/- was paid instead of Rs. 1,74,251/-. Shri Bidhan Chandra, learned J.D.R. states that a penalty of Rs. 66,000/- has been imposed under sub-rule ( .....

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..... e, the small amount which was short-paid on account of clerical mistake has been subsequently paid along with the interest. Any pecuniary advantage which may have accrued to the appellants on account of the delay in payment stands neutralized by recovery of the interest on the said amount. Sub-rule (3) quoted as above merely states that the manufacturer is liable to a penalty of Rs. 500/- per day. .....

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