2011 (3) TMI 1715

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..... enue is in appeal against the judgment of the Tribunal dated 12-10-2007, by which the Tribunal was pleased to delete penalty of ₹ 3,00,000/- imposed on the assessee by the Commissioner, under Rule 96ZQ of the Central Excise Rules. 2. Initially, the Deputy Commissioner imposed penalty of ₹ 6,00,000/- under Rule 96ZQ on the ground that the assessee had not paid the duty within the tim .....

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..... paid by 31-7-1999, by the assessee. The Commissioner also, in his appellate order, recorded that the appellant did not deposit the amount of ₹ 6,00,000/- by due date i.e. 6-9-1999, but, instead deposited such amount on 31-7-2009. It, thus, becomes clear that instead of depositing the duty within the first half of the month, as required under sub-rule (3) of Rule 96ZQ, the assessee did deposi .....

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