2002 (12) TMI 190

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.... the Commissioner imposing a penalty of Rs. 10,000/- on the appellant. 2. The notice issued to the appellant alleged non-payment of duty on wheels and tyres that the appellant cleared. It is contended by the appellant that it had not paid duty on the goods because these wheels and tyres were stepneys for chassis of motor vehicles that it had cleared earlier in which the value of the stepneys and ....