2003 (7) TMI 346

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..... nt. [Order per : C.N.B. Nair, Member (T)]. The appellants are engaged in the manufacture of articles of iron and steel. They sell their goods both at the factory gate and from their depots. The price for sale at factory is lower than the sale price at the depots. The impugned order has confirmed a duty demand of about Rs. 46 lakhs and imposed penalty of Rs. 5 lakhs on the ground that the .....

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