2004 (1) TMI 627

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....Advocate, for the Appellant. Shri Sanjay Singhal, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Appellant assessee is a manufacturing MMF under the scheme notified by Section 3A of the Central Excise Act and the Directors, who are not contesting the amounts of duty which is already paid. The appeal is being pressed against the imposition of penalty under Rules 96Z....