2005 (11) TMI 113

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....]. - In this case duty demand of Rs. 45,77,673/- has been confirmed together with interest against the appellants herein on the ground of inclusion of the value of items supplied free by M/s. BEML to them, in the assessable value of wagons and cleared by the appellants to M/s. BEML during the period in dispute. Penalty of amount equal to duty has also been imposed and land, plant, building machine....