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2004 (9) TMI 523

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..... -Mum - A/957/2004-WZB/C-IV - Dated:- 1-9-2004 - Shri Krishna Kumar, J. REPRESENTED BY : Shri Anthony Mathias, Manager (Ex.), for the Appellant. Shri Arun Chopra, JDR, for the Respondent. .....

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..... , provided such inputs were permitted to be brought into the factory. 2. The appellant has unauthorisedly merged the basic duty with the Special Excise Duty and have not maintained separate account .....

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