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2011 (4) TMI 927

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.... Heard both sides. 2. The dispute relates to leviablity of duty on samples used for in house testing. The original authority based on the show cause notice dated 14.09.09 passed the following order: "Order 1. Duty on the samples cleared for testing purposes is confirmed on the valuation in terms of section 4(10 (b) of CEA, 1944. 2. Penalty of Rs.10,000/- is imposed upon the Noticee un....