2005 (5) TMI 230

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....mmissioner had ordered the recovery of 8% of the amount under Rule 57CC on Rectified spirit cleared without payment of duty during the period 1-9-96 to 28-2-97 on the grounds - (i) Commissioner should have confirmed the entire amount of Rs. 11,10,629/- instead of holding that Rs. 7,10,471/- had already been reversed on 5-3-97, only therefore confirming Rs. 4,00,158/- against further reversal made....