2000 (11) TMI 450

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....Appellant. Shri Rajiv Tandon, DR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - A duty demand of Rs. 19,81,104/- under the Compounded Levy Scheme has been confirmed against the applicants herein. The period in dispute is Ist September, 1997 to 31-3-2000. The learned Counsel Shri R. Santhanam submits that in January 1998 itself, the applicants had opted out of the Com....