2004 (1) TMI 458

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....t. Ms. N.L. Bhutalia, SDR, for the Respondent. [Order]. - In this appeal filed by the appellants against the impugned order-in-appeal, the learned Counsel has only contested the penalty aspect. The impugned order regarding confirmation of the duty of Rs. 1,45,194/- against the appellants, had not been contested by the Counsel. 2. Regarding the imposition of penalty equal to the am....