1999 (11) TMI 415

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..... on merits. On reading the appeal papers it appears that the issue being well settled, the appeal itself could be taken up for disposal at this stage. This was done by granting waiver of pre-deposit of duty amounting to Rs. 31,226.00. 2. The short issue for decision is whether at the time of clearance of inputs as such in terms of Rule 57F(1) (ii) the rate of duty would be what the inputs had s .....

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