2004 (2) TMI 564

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..... he Respondent. [Order per : K.K. Usha, President]. This appeal is directed against the imposition of penalty as well as duty demand. It is contended on behalf of the appellant that since the order by which annual capacity was fixed, was issued after the financial year, there was no occasion for the appellant to pay the amount of duty on the basis of annual capacity of production by 31-3- .....

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