2009 (2) TMI 583

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..... Appellant. Shri R.K. Saini, DR, for the Respondent. [Order]. - Ld. counsel Shri Sharma submits that recovery of Rs. 78,669/- under Section 142 of the Customs Act 1962 is not permissible by law because that is a mere cost of establishment charges of the Central Excise authority proposed to be collected from the appellant. Ld. Commissioner (Appeals) relying on the Board's Circular No. 31/2003-C .....

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