2007 (6) TMI 375

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....hri K.K. Acharya, Advocate, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. We find that the Lower Appellate Authority has stated in the impugned order that the Department has not followed the Board's Circular No. 122/95-Customs dated 28-11-1995 before taking action against the Respondents who are an Export Oriented Unit and in particular he has pointed....