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2010 (7) TMI 219 - PUNJAB AND HARYANA HIGH COURTAssesse had opted for Compounded Levy Scheme and declared installed crucibles of capacities of 2MT and 2.5MT. Commissioner determined annual capacity of 14400MT. Excise Officer found 4 crucibles of capacities of 2MT, 2.5MT, 3MT and 4MT during his visit at night. Commissioner revised the annual capacity to 22400MT and demanded additional duty of Rs. 92 Lacs, interest and equal amount of penalty. Tribunal upheld the commissioner's order. Assessee contended that crucibles of 3MT and 4 MT were kept as spare and assessing officer could not recover the duty after 6 months. Hob'ble high court rejected these contentions. High court upheld the decision of the Tribunal.
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