1992 (1) TMI 204

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....der per : R. Jayaraman, Member (T)]. -  For hearing the applicants' appeal on merits, they are required to deposit a sum of Rs. 54,68,472 towards duty and a sum of Rs. 25,000/- towards penalty. Their plant and machinery has also been ordered confiscation. 2. Shri Willingdon Christian, the ld. advocate, on behalf of the applicants, pleaded that they have a case on the ground of time bar. He ....