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2001 (11) TMI 469

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...., Consultant, for the Appellant. Shri D.K. Bhowmick, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - After dispensing with the condition of pre-deposit of duty and penalty, we take up the appeal itself, inasmuch as the issue lies in a narrow compass. Accordingly, we have heard Shri B.N. Chattopadhyay, learned Consultant for the applicants/appellants and Shri D.K. Bhow....

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