2004 (8) TMI 179

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....eal arises out of the order of Commissioner of Central Excise (Appeals), Bangalore upholding duty demand of Rs. 77,317/- for the period December 1999 to September 2000 on mosquito repellent/Coils, and reducing the penalty imposed by the adjudicating authority from Rs. 7,500/- to Rs. 2,000/-. The issue is whether free supplies of mosquito coils are liable to be included in their assessable value. ....