(1.) THIS is an appeal against OIA No. 100 -Kol -V/03 dated 26 -5 -2003 passed by the Commissioner of Central Excise (Appeals) Kolkata.
(2.) THE brief facts of the case are as follows : -
(3.) SHRI G. Shivadas learned advocate appeared for the appellants and Shri Ganesh Havanur learned SDR for the Revenue.