2004 (7) TMI 460

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....er per : S.L. Peeran, Member (J) (Oral)]. -  The applicants have filed this misc. application to raise additional grounds in terms of Rule 41 of CESTAT (Procedure) Rules. The appellants have urged additional grounds, which have arisen from the terms of the Order-in-Original. 2. The learned Counsel submits that they had waived Show Cause Notice and, therefore, they have not made their s....

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.... Fine and Penalty is not appropriate. Further, they have also submitted that the age of the machine is less than 10 years and as a consequence, the valuation has not been correctly arrived at. On a careful consideration, we notice that the Department had initiated proceedings against the appellants for having imported the second-hand machinery, which is a restricted item in terms of the licence is....