2003 (10) TMI 353

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..... 718-720/2003 - Dated:- 10-10-2003 - S/Shri G.A. Brahma Deva, K.C. Mamgain, JJ. REPRESENTED BY : Shri G.P. Sastry, Advocate, for the Appellant. Shri L. Narasimha Murthy, JDR, for the Respond .....

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..... oceedings. 2. Heard both sides. 3. It was submitted by the Counsel that since the party has devalued the inputs after three years, the Department has raised the duty and imposed penalty on the gro .....

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