1998 (10) TMI 140

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....mar, JDR, for the Respondent. [Order]. - The appeal is against the order of the Collector imposing a penalty of Rs. 25,000/- on the appellant for the reason that it cleared from 1985 to 1991 hydrogen and steam to another assessee through a pipe-line without payment of duty. 2.  The only contention on behalf of the appellant is that the appellant cleared the goods without payment of d....

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....eeding the limit provided under the notification resulting in that notification being unavailable right from the first clearance. In that situation therefore when the assessee cleared the goods duty was not payable it rectified and paid duty. The facts are different here. Duty was payable for the five years during which the goods were cleared without payment of duty. Appellants had more than ample....