2007 (11) TMI 214

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....pathy, Member (T)1. - Heard both sides. Shri N.C. Chowdhury, ld. DR appearing for the Department states that these appeals have been filed by the Department and that these involve undervaluation. To a query from the Bench, he refers to paragraph 3 of the Grounds of Appeal in Appeal No. 513/04 which reads as under: "The Commissioners' (Appeal-IV), Central Excise, Kolkata observation at para '10' o....