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2008 (1) TMI 41

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....is against that part of the order of the Commissioner (Appeals), vide which he has imposed personal penalty of Rs.2 lakhs upon the respondent while confirming the demand of duty of Rs.43,54,647/-.  After hearing the learned SDR, we find that the said duty stand confirmed against the appellant in respect of "waste and rejects" cleared by them in DTA by paying duty @ 8% in respect of duty of Ex....