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2006 (12) TMI 417

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.... JDR, for the Respondent. [Order]. - The challenge in the present appeal is to interest confirmed against the appellants under the provisions of Section 11AA and imposition of personal penalty of Rs. 4,45,708/- in terms of the provisions of Section 11AC. 2. The appellants were removing their final products to their own units at Roha on payment of duty on the basis of cost of producti....