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2010 (1) TMI 998

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..... ts having Unit-I and Unit-II have defaulted in paying duty due for the months of April, 2004, May, 2004 and June, 2004. Since duty has not been paid by the due dates, in terms of Rule 8 of Central Excise Rules, the original authority held the clearances are deemed to have been non-duty paid and imposed penalties of Rs. 3 lakhs on Unit-I and Rs. 5 lakhs on Unit-II. On appeal, the Commissioner (Appe .....

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