2003 (4) TMI 375

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..... Wagley, CA, for the Appellant. Shri A. Awasthi, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. - The common question for consideration in these two appeals is the eligibility to interest under Section 11BB of the Act of the amounts deposited towards duty of each of the appellants, following the orders passed by the Commissioner, pending disposal of the appeals against thes....