2013 (4) TMI 874

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.... Prasad, JC (AR) For the Respondent JUDGEMENT Per P.K. Das 1. The issue involved in this appeal is in a narrow compass. Hence, after disposing the stay application, the appeal is taken up for hearing. 2. Heard both sides and perused the records. 3. The appellants are engaged in the manufacture of bulk drugs and drug intermediates. Ld. Commissioner observed that the appellant had imported raw ....