2007 (4) TMI 473

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....the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The issue involved in the present appeal is whether the appellants are liable to pay interest on the confirmed duty demand of Rs. 1,29,212/- and are also liable to penal action. The demand has been confirmed on the ground that the appellant has not maintained separate inventory of raw material used in the exempted final pr....