2004 (3) TMI 458

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....ocate, for the Respondent. [Order]. - In this appeal filed by the Revenue, the issue relates to the detention of plant and machinery of the respondents for want of payment of duty and penalty. 2. I have heard both the sides. The perusal of the record shows that the respondents were saddled with duty of Rs. 3,90,150/- with equal amount of penalty and interest due as per law. They fail....