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2000 (9) TMI 593
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....Shri V.K. Chaturvedi, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned order Commissioner of Central Excise, Calcutta has confirmed demand of duty of Rs. 31,945/- and has imposed personal penalty of Rs. 3,200/- on the appellant by increasing their assessable value of the sharbat and syrup on the ground that the same was being marketed through M/s. ....