2004 (8) TMI 588

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.... V.K. Jain, Member (T)]. - Heard Shri A.K. Biswas, advocate for the appellant. He submits that the case of Prakash Chharia may kindly be retained at this Bench as the appellant resides at Kolkata and his business is at Kolkata. He will face difficulty in attending the case at Mumbai. Heard Shri N.K. Mishra, JDR for the Revenue. He submits that in this case there are 13 appellants. He has submitt....