1999 (5) TMI 185

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.... the Appellant. Shri A.M. Tilak, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The short point involved in this appeal filed by M/s. Indian Aluminium Cables Ltd., is whether penalty is imposable for non-maintenance of records of the intermediate product. 2. Shri Shekhar Vyas, ld. Advocate submitted that the appellants are bringing duty paid copper and alumini....