2003 (10) TMI 64

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....al)] : The assessee is engaged in the manufacture of Uninterrupted Power Supply System (UPS). The Officers of the Central Excise visited the factory premises of the petitioner on 16-12-1994 and found that during the period from 20-3-1992 to 13-7-1992. The assessee had cleared Lead Acid Batteries valued at Rs. 9,07,600 involving duty amounting to Rs. 98,838.50. In other words it was found that the ....