2011 (4) TMI 607

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....der]. - In this case a demand of duty of Rs. 39,986/- and education cess of Rs. 800/- has been confirmed together with interest in terms of Section 11A(2) read with Section 11AB on old scrap insulators cleared by the assessees to M/s. Mechtech Electricals on the ground that the goods cleared were akin to insulators manufactured and cleared on payment of duty by the assessees. In addition, a pena....