2001 (9) TMI 901

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..... ]. The appellants were not present. However the issue being small, the appeal was taken up for disposal after hearing Shri A.K. Jain, ld. DR. 2. Short levy of Rs. 53,238.46 was adjusted against the present appellants on account of certain clearances made by them during the period 1989-90. The appellants deposited this duty by a debit in their RG 23A Part II Account on 26-7-92. The concerne .....

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