(1.) THE present appeal is against the order of the Commissioner No. 01 to 03/Cus/Commr/VDR -II/06 -07 dated 12 -5 -06.
(2.) HEARD the learned Senior Counsel, Shri M. Chandrasekharan for the appellant and Dr. M.K. Rajak, learned SDR for the Department.
(3.) THE relevant facts, in brief, are as follows :