2010 (2) TMI 1020

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Full Text of the Document

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....the Respondent. ORDER Duty demand has been confirmed on railway sleepers manufactured by the assessees herein and destroyed in the factory of the assessees during the process of destruction test. Penalty has also been imposed. 2. I have heard both sides and find merit in the submission of the assessees that they are not required to pay duty nor liable to penalty in the light of the Tribun....