2003 (10) TMI 583

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..... [Order per : C. Satapathy, Member (T)]. - We heard both sides at length. The Assistant Commissioner had decided the matter in favour of the appellants holding the impugned goods not to be excisable but he had imposed a small amount of penalty of Rs. 10,000/- for contravention of the rules as the appellants had not declared the product arising at the intermediate stage. On Department s appe .....

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..... on report which is not disclosed to the appellants. The learned S.D.R. fairly admits that the chemical examination report was not given to the appellants. 2. After hearing both sides and perusal of case records, we are of the opinion that the impugned goods are not excisable. In any case, these intermediate products, as claimed by the appellants, are also entitled to benefit under Notification N .....

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