2003 (9) TMI 782

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....for Respondent JUDGEMENT Per Gowri Shankar : The appeal is against the order of the Commissioner imposing a penalty under Section 11AC of the Act 2. The appellant is absent and unrepresented but filed a request for disposal of its appeal on merits on the basis of its written submissions. 3. The notice issued to the appellant demanded duty of Rs. 1.52 lakhs approx, on the ground that....