2007 (4) TMI 594

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....kara, SDR, for the Respondent. [Order]. -  The challenge in the present appeal is against the personal penalty of Rs. 27,000/- imposed upon the appellant in terms of provisions of Rule 173Q. 2. After hearing both sides, I find that the said penalty stands imposed on the allegation that the appellant, while sending input to their job workers has debated amount of duty equivalent ....