2003 (9) TMI 503

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..... Dated:- 26-9-2003 - Shri G.A. Brahma Deva, J. REPRESENTED BY : Shri V.J. Sankaram, Advocate, for the Appellant. Shri L. Narasimha Murthy, JDR, for the Respondent. [Order]. The Mod .....

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..... that since the party has already reversed the credit and he is not questioning the duty amount, there was no justification for imposing penalty under Rule 173Q. 3. Heard Shri L. Narasimha Murthy, JD .....

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