2008 (11) TMI 477

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..... ieved by the order of the Commissioner (Appeals) reducing the penalty on the respondents herein who paid duty calculated on the shortage of final products detected in their factory, along with 25% penalty prior to the issue of the show cause notice, to Rs. 5,000/-. According to the Department, the first proviso to Section 11AC provides that where such duty as determined under sub-section (2) of Se .....

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