2006 (2) TMI 441

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..... Shri Narasimhan, Advocate, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  These two appeals of the Commissioner of Customs & Central Excise, Indore are directed against the same order-in-order-appeal of Commissioner (Appeals), Customs & Central Excise, Indore. The appeals were considered together and are disposed of under this common order. 2. The material fa....

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....penalty holding that there was no excess clearance as alleged. The Commissioner was going by the international formula used for determining the quantity of gas filled in a cylinder and the quantities ascertained on verification of 200 cylinders during the investigation. That finding of the Commissioner is under challenge in the present appeals. 5. We have perused the record and heard both ....