2006 (2) TMI 362

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..... pondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides. The period in dispute is from 1-4-1997 to 31-1-2000. The amounts in dispute are Rs. 32,52,879/- of duty and an equal amount of penalty. A separate penalty of Rs. 50,000/- has also been imposed on Shri R.K. Sethi, Operation Manager of the appellant-company. 2. The impugned goods are hydraulic fluids, which are .....

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