CC (PREV.) Vs. SWAPAN KUMAR BISWAS

JUDGEMENT

(1.) A common question of law has been raised in both the appeals filed by the Revenue. So, they are being disposed of by a common order.

(2.) In respect of Appeal No. CSM -80/04, I have heard Shri K. Sanyal, Id. JDR for the Revenue -Appellants, None present for the respondents.

(3.) In respect of Appeal No. CSM -49/04, I have heard Shri J.R. Madhiam, ld. JDR for the Revenue -Appellant and Shri N.K. Chowdury, ld. Advocate for the respondents.