1999 (11) TMI 327

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....umar, SDR, for the Respondents. [Order per : J.H. Joglekar, Member (T)]. -  These two appeals arise out of the same impugned order and are therefore, being disposed of by this single order. 2. M/s. HMG Industries Ltd. were the importers. Dr. S. Patnaik was the Director of the importing company. Two consignments of 'Microsphere Polyvinylidene Chloride' were imported. The classifi....

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....d Chemicals. They have filed these two appeals. Initially the contest was made of the classification but later by Misc. application the scope of the appeals was confined to the levy of penalty alone. 3. We have heard Shri Sanklecha, ld. Counsel for the appellants and Shri Deepak Kumar for the revenue. 4. The facts narrated above are not disputed. There is no reason for issue of sho....