2006 (10) TMI 301

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..... : K.K. Agarwal, Member (T)]. After hearing both sides for some time, we find that the appeal itself can be decided at this stage and therefore we proceeded to do so after waiving the pre-deposit with the consent of both the parties. 2. We find that in this case duty amounting to Rs. 1,17,678/-along with interest of Rs. 84,652/- was confirmed against appellant and a penalty under Section 1 .....

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..... oner (Appeals) has made factual mistake as the balance interest of Rs. 7,000/- along with penalty amount was also paid by him by a single challan within 30 days and in proof hereof he submitted a copy of the TR6 challan showing the payment of both the interest and penalty within 30 days. In view of the same, it was prayed that the Commissioner (Appeal) s order should be set aside. 3. Heard both .....

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