2012 (4) TMI 169

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..... S.S. Kang:   Heard both sides. The appellant filed this appeal against the impugned order passed by Commissioner (Appeals).   2. The brief facts of the case are that the appellant was an employee of Hi-Tech Needles (P) Ltd. During search by the Revenue officer, certain quantity of needle was found in the factory and certain quantity of cannulae was found. The case of the Revenue ....