2005 (6) TMI 448

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..... [Order]. - In this appeal, the appellants have contested the confirmation of duty of Rs. 4879/- and equal amount of penalty on them. I have heard both the sides. The appellants are engaged in the manufacture of denatured spirit in their factory. The duty of above amount has been confirmed against them on account of shortage of the alcohol to the extent 0.3%, found by the officers at the time ....