2007 (3) TMI 644

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.... - These two appeals are directed against Order-in-Appeal dated 22-9-2004 which upholds the Order-in-Original that imposes penalty on the appellant under Section 112(b) of Customs Act, 1962. 2. Learned advocate submits that the Order-in-Original has been passed against 6 assessees, out of whom main notice's appeal has been allowed by the Tribunal in respect of the same order "in" appeal fo....