2002 (1) TMI 1255

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..... On the alleged ground of clandestine removal of the finished excisable goods viz., ERW Pipes Tubes falling under Chapter sub-heading 7308.00, the Joint Commissioner (Preventive) of Central Excise Commi-ssionorate Chandigarh-I vide his order dated 12-2-2001 confirmed duty amounting to Rs. 3,09,128.08 on the appellants and further imposed a penalty of Rs. 3,09,150/- on them under section 11AC of .....

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..... letter of BIFR dated 24-4-97. It is observed that the appellants have voluntarily paid the duty amount. Prima facie therefore, there does not appear to be a strong case on merits in their favour. Though their case is stated to be referred to the BIFR in 1997, their unit is still functioning and their working does not appear to be impaired in any manner on account of the financial stringency. In vi .....

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