2008 (6) TMI 507

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..... (J) (for the Bench)]. The appellant filed this appeal against imposition of penalty of Rs. 25,000/- under Rule 173Q of erstwhile Central Excise Rules, 1944. 2. After hearing both the sides and on perusal of the records, we find that show cause notice dated 24-3-2001 was issued proposing to recover the duty amounting to Rs. 2,06,865/- on the BOPP waste captively used in their factory for ma .....

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..... tice by letter dated 28-9-2001 and thereafter the corrigendum to show cause notice dated 8-10-2001 was issued. So, it appears that after receipt of reply to show cause notice, the revenue changed the panel provision from Section 11AC of the Act to Rule 173Q of the Rules. The appellant contended that in order to avoid litigation they paid duty as contended by them. Therefore, in the facts and circu .....

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