2006 (2) TMI 533

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....na, JDR, for the Respondent. [Order]. - Heard Shri P.R. Biswas, ld. Consultant on the stay application filed by the appellants. The duty involved in this case is of Rs. 1,27,738/- and a penalty is of Rs. 1,50,000/- is imposed on the appellants. The question is whether the two units can be considered as one. In this connection, Shri Biswas brings to my notice to the Commissioner's decision vi....