2009 (10) TMI 751

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..... ing aside of penalty by the learned Commissioner (Appeals). He has held that there was delay in making payment of duty which was fixed by Revenue for every month and granted relief to assessee. 3. Learned DR submits that once there is delay in payment, the goods cleared for the delayed period shall be treated to have been duty escaped clearance. Therefore, this attract Rule 25 of the Central Exc .....

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