2003 (11) TMI 547

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..... Advocate, for the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order]. - Issue is whether when a demand under Central Excise, as made, is dropped by original authority can the penalty Rule 173Q(1) could be sustained. 2. (a) Demand was on allegation of clandestine removal of aerated water and the same has not been upheld. The reasons for penalty are :-   "However, I do f .....

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..... ras are plausible and stand unrebutted. The verification exercise carried out and reported by the Divisional a Deputy Commissioner showing the actual variation are more or less in consonance with the variation indicated in the show cause notice. The Superintendent's report has also shown a new aspect of variation to the extent of 1% because of slight over filing by assessee as a precaution so as t .....

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