2006 (5) TMI 266

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..... t. [Order per : Justice R.K. Abichandani, President]. The applicant has challenged the order of the Commissioner (Appeals) confirming the demand of duty of Rs. 1,10,725/- and reducing the penalty to Rs. 20,000/-. 2. There is no dispute over the fact that the appellant had recovered the excess amount as transit insurance. Both authorities have found that the appellant had collected tran .....

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