2003 (1) TMI 498

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....opra, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The appeal is taken up for disposal with consent, after waiving deposit. 2.  The order of the Commissioner (Appeals) impugned in this appeal confirms the demand for Rs. 10,82,004/- and equivalent amount of penalty imposed on the appellant by the order of the Additional Commissioner which was impugned before him. 3.....

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....apportionment penalty between these two, it cannot be sustained, citing for the purpose the decision of the Tribunal in Arti Textiles v. CCE - 2002 (144) E.L.T. 207. 4. The goods that were removed consist of 11 items of capital goods. Counsel for the appellant is not able to tell us in reply to our question as to what exactly was the "human errors", as a result of which there was a failure t....