2011 (9) TMI 332

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....dent: Mr. A.K. Prabhakar, JDR   Per: S.S. Kang   1. Heard both sides. The appellant filed this appeal against the impugned order passed by the Commissioner (Appeals), whereby the demand is confirmed and penalties are imposed.   2. The brief facts of the case are that the appellants are engaged in the manufacture of excisable goods and the same are cleared on stock-transfer basis ....