2002 (1) TMI 437

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..... by the Commissioner of Central Excise (Appeals), Chandigarh. The issue relates to imposition of penalty of Rs. 50,000/-. 2. The appellant has requested to decide the case on merits. The learned SDR, Shri A.S. Bedi, appearing on behalf of the Revenue has fairly conceded that the items in question i.e. runners and risers which are scrap generated during the course of manufacture of steel ingots a .....

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