2004 (11) TMI 457

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....ena, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide his impugned order, Commissioner has confirmed the demand of duty of Rs. 58,667/- raised against the appellant as also imposed personal penalty of identical amount by denying them the exemption under notification no. 175/86-CX, dated 1-3-86. 2. After hearing both the sides, we find that the appellants is only m....