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2011 (8) TMI 1324

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..... 1479-1491/2011 - Dated:- 16-8-2011 - M.V. Ravindran, Member (J) and Dr. P. Babu, Member (T) For Appellant: Vishal Agarwal, Chartered Accountant For Respondents: S.K. Mall, SDR ORDER M.V. Ravindran, 1. .....

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..... drew our attention to the proviso of Section 129A(1)(b) of Customs Act, 1962. 2. After hearing both sides, we find that the issue involved in this case is regarding inclusion of NCCD for computation .....

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