2005 (4) TMI 384

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....r, Consultant, for the Appellant. Shri R.B. Pardeshi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The challenge in the present proceeding is to penalty of Rs. 25,000/- imposed upon the appellant who is a 100% EOU on the ground that they have used the imported machinery under the provisions of Notification No. 13/81(Cus) dated 9-2-1981 and Notification No. 123/81 (....