2002 (2) TMI 632

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Full Text of the Document

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....: S.S. Kang, Member (J)]. -  Applicants filed this application for waiver of duty of Rs. 22,86,665/- and penalty of equal amount under Section 11AC of the Central Excise Act and penalty of Rs. 5 lakhs under Rule 173Q of Central Excise Rules. 2. Heard both sides. 3. Applicants are engaged in the manufacture of articles of vulcanised rubber. The applicants claimed the classificatio....