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1997 (5) TMI 151

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..... per : G.A. Brahma Deva, Member (J)]. When the case was called, none appeared on behalf of the appellants. However, in response to the notice of hearing, there was a request from them to decide the case on merits. Accordingly, we proceed to dispose of this order after hearing Shri M. Jayaraman, JDR for the Revenue. 2. The appellants are engaged in the manufacture of High Energy Storage Prim .....

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