1987 (1) TMI 326

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..... mber (J)]. - Under order dated 25-7-1981 the Assistant Collector rejected the refund claim of the appellants M/s. Lodha Fabrics. The appeal against the same was dismissed by the Collector (Appeals) under order dated 20-8-1983 for default of appearance. This appeal is against the said order. 2. We have heard Shri Harbans Singh, Advocate for the appellants and Smt. Saxena for the Department. .....

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