2003 (7) TMI 455

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....e Appellant. Ms. N.L. Bhutalia, SDR, for the Respondent. [Order]. - In this appeal, the appellants have only questioned the imposition of penalty of Rs. 31,271/-, an amount equal to the amount of duty. So far as the confirmation of duty of the amount in question is concerned, the same has not been contested by the learned Counsel before me. What has been disputed by the learned Counsel is....