2008 (12) TMI 506

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....e Appellant. Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President].   In this case, the Commissioner (Appeals) while upholding the duty demand of Rs. 2,30,909/- for the period from 1994-95 to 1996-97 has set aside the penalty imposed on the appellants under Rule 173Q of the Central Excise Rules, 1944. 2. We have heard both sides. The contenti....