2005 (3) TMI 265

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..... Agrawal, Member (T)]. - In these two appeals M/s. Ellorra Mechanical Products Pvt. Ltd. and their Directors Mr. J.B. Aggarwal are challenging the demand of Central Excise duty and penalty imposed on them on the ground of clandestine clearance of 'coated polyester film'. 2. Shri S.D. Gaur, learned Consultant submitted that the Appellants are engaged in the process of coating bare polyester fil....