2004 (11) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ate, for the Appellant. Mrs. Charul Barnwal, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These are two appeals, filed by M/s. Saveer Biotechnology and M/s. Saveer Biotech Ltd. against the Order-in-Appeal No. 450-51/03 dated 10-12-2003 by which the Commissioner (Appeals) has confirmed the demand of duty and penalty against them. 2.We heard Shri V.R. Sethi, learned....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he demand among the different noticees as well as the penalty also has been bifurcated by the Commissioner (Appeals) without any basis. He also contended that the impugned Orders have been passed without considering the various submissions made by them before both the lower authorities. 4.We find that the Commissioner (Appeals) has confirmed the total demand amounting to Rs. 4,09,982/- and impo....