2003 (10) TMI 583

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.... Appellant. Shri S.S. Bhagat, SDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - We heard both sides at length. The Assistant Commissioner had decided the matter in favour of the appellants holding the impugned goods not to be excisable but he had imposed a small amount of penalty of Rs. 10,000/- for contravention of the rules as the appellants had not declared the product....