2002 (8) TMI 613

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..... ls have been filed by the department on the findings given by the Commissioner (Appeals) in paragraph 8 thereof which reads as under :- It is observed that the cases were adjudicated before the issue of the Board s clarification dated 23-6-1995. The Order-in-Original did not bring out the non compliance with the procedural requirements under Rule 56A. On the other hand it admits the issue of su .....

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