2000 (4) TMI 81

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.... per : Gowri Shankar, Member (T)]. - The applications are for waiver of deposit of duty of Rs. 27.17 lacs approx, and penalty of Rs. 2.00 lacs on the assessee and Rs. 1.00 lac on D.R. Patel, its director. 2. We have heard both sides. 3. Duty has been demanded, and penalties imposed on the finding of the Commissioner that the cost of manufacturing out of low density polyethelene by the applic....