2007 (2) TMI 56

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....br>A. Nos. C/CSM-156/2004, 60 & 61/2005 - F. O. Nos. A-157-159/KOL/2007,<br>Central Excise<br>[Order per] - Heard both sides. 2. The appeal of the first appellant Shri Motiar Seikh has been dismissed....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d the matter to the lower appellate authority for decision on merit after granting a reasonable opportunity of hearing to the first appellant. 3. As regards the appeals of the other two appellants, I....