2008 (8) TMI 700

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..... ellant. Smt. Joy Kumari Chander, JCDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T) (Oral)]. In terms of the impugned order, the appellant is required to pre-deposit Rs. 1,38,52,689/- as duty and Rs. 10,00,000/- as penalty. 2. We have heard both sides. 3. The learned Advocate drew our attention to Chapter Note 4 to Chapter 15 of the Central Excise Tariff Act and al .....

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..... on of the appellants that when there is a choice between two entries, it is up to the assessee to avail either of them. 4. The learned JCDR reiterated the findings of the impugned orders. 5. On a careful consideration of the issue, we find that prima facie, the appellants have a strong case. There is no indication either in the Notification or in any other provision to prevent the appellants f .....

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