1976 (4) TMI 209

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..... I am deciding them through this common order. 2. After going through the submissions made in the appeals and after examining the case records I observe that the time-limit prescribed by Rule 11 will not apply to request for refund of penalty wrongly collected because the word "charge" used in the above rule does not include "penalties". A penalty is in the nature of a punishment of default. .....

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