2001 (7) TMI 462

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..... T)]. The appellants are a Public Sector Corporation manufacturing Petroleum product. Rates of duty on certain goods were raised vide Finance Bill, 1996. The appellants however continued to clear the products at the old rates up to 16-8-1996. They however paid the differential duty on being pointed out by the department on 20-8-96. Show cause notice was issued on 4-2-97 demanding the duty and .....

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..... these provisions. 3. Counsel also contested penalty of Rs. 20,000/-. He submits that Rule 9(2) is not attracted and that Rule 173Q(1)(a) also had no application. We find that the Rule 173F puts the burden of determination of the correct duty payable on the goods to be cleared. In the present case it is not contested that the goods were cleared at a lower rate. Such removal would amount to contra .....

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