1997 (1) TMI 234

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..... is absent in spite of notice, but has sent a request for decision on merits. We have heard Shri D.S. Negi, SDR and perused the papers. 2. Appellant, manufacturer of various types of paper, was enjoying the benefit of exemption from payment of central excise duty under Notification No. 128/77. However, appellant was collecting tariff rate of duty from buyers. Two show cause notices dated 8-12-19 .....

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