2003 (11) TMI 450

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..... I - Dated:- 28-11-2003 - S/Shri S.S. Sekhon, Krishna Kumar, JJ. REPRESENTED BY : Shri S.D. Gohil, Consultant, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per .....

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..... ings have not been found to be in violation of the Section 4 of the Central Excise Act, 1944, the procedural requirement of getting the lower value approved may call for a penalty, but no duty demands .....

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