2003 (8) TMI 43

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....15377 of 1996 - -<br>Central Excise<br>S. Rajendra Babu and G.P. Mathur, JJ. &nbsp; [Order]. - We do not find any merit in this appeal and the same is liable to be dismissed. However, on the questio....

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....When the basis for computation of excise duty has been altered by the Tribunal, it may not be correct to levy penalty. Therefore, in the facts and circumstances of the case we think there is no basis ....