2004 (12) TMI 563

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....ppellant. Shri S.C. Pushkarna, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2.The appellant filed this appeal against order-in-appeal passed by the Commissioner (Appeals). The appellants are not challenging the confirmation of duty. The appellants are only challenged the imposition of penalty under Section 11AC and interest under Section 1....

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....e find that the Larger Bench of the Tribunal in the case of Machino Montell (I) Ltd. (supra) after considering the decision of the Tribunal in Rashtriya Ispat Nigam Ltd. v. CCE reported in 2003 (161) E.L.T. 285 (T) = 2003 (54) RLT 317 against which the appeal filed by the Revenue was dismissed by Hon'ble Supreme Court and the decision of this Tribunal in Karnataka High Court in the case of CCE, Ma....