1997 (10) TMI 142

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.... Shri S. Nunthuk, JDR, for the Respondents. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original dated 20-9-1989, confirming the duty amount of Rs. 21,958/- and also imposing a penalty of Rs. 25,000/- under Rule 173Q of Central Excise Rules, 1944. 2. The facts of the case are that the appellants were manufacturing new trailors of motor vehicle falling u....

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....ers and semi-trailers; other vehicles, not mechanically propelled; parts thereof". He also rejected the plea of time bar and in the circumstances, confirmed the duty amount for clearance for the period stated in the show cause notice and imposed penalty. 3. Arguing for the appellants, the learned Counsel submits that the appellants were under the bona fide belief that the item was not duti....