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Essen Speciality Films Limited has announced a penalty of Rs. 23,600 (including GST) imposed by NSE for a delayed board meeting intimation related to financial results and dividend. The company explained the delay was due to an inadvertent error in calculating working days, with no malicious intent involved. This issue does not affect the company’s financial operations or business activities, and Essen maintains a clean compliance record with no prior non-compliance cases.