2003 (10) TMI 345

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....lant. Shri Hitesh Shah, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The application for waiver of pre-deposit of duty of Rs. 2,28,806/- and penalty of equal amount arises out of the order of the Commissioner of Central Excise. The duty liability is confirmed as a result of holding that the process of conversion of PVA powder into liquid form by the applicants ....