2006 (6) TMI 342

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..... ondent. [Order per : P.G. Chacko, Member (J) (Oral)]. The lower authorities have demanded duty of Rs. 2,76,615/- on soap stock for the periods 97-98 and 98-99 and have also imposed equal amount of penalty on them. After examining the records and hearing both sides, we find that the appellants prima facie do not have a case on merits. Their Consultant today submits that their factory rema .....

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