2003 (10) TMI 215

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.... Balasundaram, Member (J)]. - After hearing both sides for some time on the application for waiver of pre-deposit of duty of Rs. 1,03,826/- confirmed on Copper Wire Bar falling under Chapter 74 of CETA, 1985 cleared during the period 18-7-2000 to 1-6-2001 by including 15% notional profit in the assessable value of the goods, and penalty of Rs. 10,000/- imposed upon the assessee, we found that it w....