1998 (12) TMI 143

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..... m, Member (J)]. In this case, a duty demand of Rs. 1,61,049.60 P. has been confirmed on waste and scrap obtained by breaking up of barge under CET sub-heading 7215.00. A penalty of Rs. 15,000/- has also been imposed upon the assessees. 2. When the case is called, none appears on behalf of the appellants despite notice; hence we have heard Shri R.D. Negi, learned DR and perused the records. .....

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