2002 (2) TMI 1171

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..... dent. [Order]. On hearing both the sides, the appeal was admitted for hearing and was taken up for final disposal on granting waiver of pre-deposit of duty of Rs. 13,320/- and penalty of Rs. 2,100/-. 2. The duty confirmed is the result of holding that the water tank is not the capital goods in terms of Rule 57Q of the Central Excise Rules, 1944. 3. Shri Sadavarte, consultant appearin .....

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