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Imposition of 100% penalty instead of 25% - if there is any short payment they would have been be asked...

Imposition of 100% penalty instead of 25% - if there is any short payment they would have been be asked to pay at that stage and the matter could have been come to an end. But instead of doing so, the matter had to travel up to this Tribunal which is very unfortunate - As whole of the demand of duty, interest and 25% penalty has been paid by the appellant and the Managing Director is also not be penalised. - AT .....

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