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2007 (10) TMI 274

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....ant. None, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - These appeals are by the department against the connected orders of Commissioner (Appeals) No. 660/96(39-KDL) Cus/Commr(A)/Ahd. dated 31-12-1996. and No. 226/97(10-KDL) Cus/Commr(A)/Ahd, dated 19-3-1997. 2. Heard the ld. SDR. 3.1 The relevant facts relating to appeal no. C/419/97 are as follows. The Assistant Commi....