2001 (5) TMI 280

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....he Appellant. Smt. Radha Arun, SDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)].  These are three appeals filed by the appellants. The appeals were filed accompanied with stay applications. 2. Shri K.S. Ravi Sankar, learned Advocate appearing for the appellants submitted that by the impugned order the appellants were required to pay duty amounting Rs. 38,97....

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....s not in order inasmuch as pleas of the party has not been taken into consideration while fixing liability on the respective partner. He submitted that the appellants were denied small scale exemption in terms of Notification No. 1/93 as well as claim of exemption in terms of Notification No. 75/87. He contended that for the purpose of computation the value of refrigeration and air condition as mu....