2004 (5) TMI 137

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....: C. Satapathy, Member (T)]. - Heard both sides. These appeals are against duty demand of Rs. 3,52,08,527/- for the period July 1997 to June, 2000 and imposition of penalty of an equal amount on the first appellant and penalty of Rs. 1 Lakh on the second appellant. The Adjudicating Commissioner has confirmed the duty demand on the ground that the assessable value for captive consumption has not in....