2000 (6) TMI 420

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..... ondents. [Order]. - The lower authorities have confirmed a duty demand of Rs. 57,225/- by disallowing credit of the above amount on the ground that the assessees had not filed the relevant declaration under Rule 57H of the Central Excise Rules in the office of the jurisdictional Assistant Commissioner. A penalty of Rs. 4,000/- has also been imposed upon the appellants. 2  I have heard Shr .....

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