2011 (4) TMI 854

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....r the Respondent Per Jyoti Balasundaram The appellants, who are manufacturers of cotton yarn, stock transferred yarn to their consignment agents. The clearance of the same was done by adopting lesser price by misdeclaration of the value in the declaration filed under Rule 173C of the Central Excise Rules, 1944. As per proviso (i)(a) of Section 4 read with sub-section 4(b)(iii) and 4 (ba) of the ....