2002 (2) TMI 885

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....n Mullick, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been filed against the impugned order-in-appeal dated 17-7-2001 of the Commissioner (Appeals) vide which he has reversed the order-in-original dated 9-3-2001 of the Addl. Commissioner who ordered for the confiscation of the goods, confirmed the duty demand and imposed penalty on the respondents, ....