2002 (1) TMI 707

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....Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  This is an application for waiver of duty of Rs. 2,17,660/- and penalty of Rs. 10,000/-. The case of the department is that by Gazette notification dated 15-1-97 the duty leviable on the production of fabric falling under Chapter 5801 on the basis of the interpretation of the Notifications 26/96, 31/96 and 16/96, the rate of duty dur....