2017 (11) TMI 220

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....Appellant Shri Naveen Kushalappa, Joint Commissioner (AR) - For the Respondent ORDER Per: S.S Garg The present appeal is directed against the impugned order dated 31.03.2004 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has confirmed the demand and reduced the penalty to the duty payable after 28.09.1996. Similarly interest under Section 11AB was held to be pa....

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....ition penalty of Rs. 5,000/- (Rupees Five Thousand only) was imposed under Rule 173Q. Aggrieved by the Order-in-Original confirming the demand  along with interest and penalty, appellant filed appeal before the  Commissioner (Appeals) and the Commissioner (Appeals) after considering  the submissions of the appellant confirmed the demand but reduced the penalty as well as interest. A....

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.... perusal of the material on record, we find that there is no infirmity in the impugned order. Here it is relevant to reproduce the relevant finding of the Commissioner (Appeals) which is reproduced herein below: "I find that the issue has already been considered by the Tribunal in the case of Flex Industries Ltd., 1997 (91) E.L.T. 120 wherein it is held that cost of cylinders is to be added to ....