2000 (6) TMI 357

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...., JDR, for the Respondent. [Order]. - The application is for waiver of duty of Rs. 1,51,320/- and penalty of Rs. 1,50,000/- demanded and imposed on the ground that the programmable logic controller, which, according to the applicant is a component of the reheating furnace in its factory, is not capital goods for the reason that it is not a component part and it is not specified as a capital ....