2004 (10) TMI 464

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....i C. Mani, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  In the above appeal, the appellants are aggrieved by the imposition of penalty of Rs. 15,000/-. They do not dispute the liability to pay the duty of Rs. 88,708/- which has been confirmed on the ground that they cleared PVC pipes of various dimensions bearing the word "Ratna" which was the brand name....