Appellant Liable for Final Costing Errors; Faces Penalty u/s 11AC of Central Excise Act.

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....Valuation - Levy of penalty u/s 11AC - it is the appellant which had worked out the final costing and it is the chartered accountant of the appellant which had prepared the said costing and submitted to the Department. - appellant cannot feign ignorance or be pretentious about its innocence - SC....