2004 (11) TMI 398

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....pondent. [Order]. -  Vide his impugned order. Commissioner of Central Excise (Appeals) has confirmed the demands against the respondent raised on the ground that the amount of 8% under provision of Rule 57CC paid and collected by the respondents from their customers is required to be deposited under provision of 11D of the Act but has set aside the personal penalty imposed upon them on the ....