2004 (6) TMI 411

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....nt. Shri L. Narasimha Murthy, SDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral]. - For the purpose of hearing the appeal, the appellants are required to pre-deposit duty amount of Rs. 2,91,768/- and like amount as penalty. The appellants were using needles in the manufacture of needled sutures which are said to be atraumatic in nature and, therefore, claimed the benefit....