2004 (5) TMI 474

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....DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The demand of Rs. 98,697/- has been confirmed against the appellants by the Additional Commissioner and upheld by the lower appellate authority as a result of including notional interest on advances in the assessable value of the products (catalysts) manufactured and cleared. A penalty of Rs. 10,000/- has been imposed ....