2020 (6) TMI 86

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..... s per statute are required to be imposed. If the provisions of the statute required imposition of less penalty, where the duty and part of penalty has already been deposited, the same were required to be followed by the lower authorities. Matter remanded to the original adjudicating authority to fix the penal liability in terms of provisions of Section 11AC - appeal allowed by way of remand. .....

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..... ased upon the re-computed duty liability. Needless to state that interest liability will also arise. 2. The lower authorities have imposed penalties to the extent of 100% of total demand confirmed against them. The assessee s contention is that the duty having been deposited prior to show cause notice along with a part of the penalty, inasmuch as the duty deposited by them was in excess of the .....

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