2004 (4) TMI 386

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..... ehalf of the appellants in spite of today s notice of hearing having been sent to the appellants well in advance. Accordingly, I have heard Shri A.K. Saxena, learned J.D.R. appearing for the Revenue and have gone through the impugned order of Commissioner (Appeals). 2. The appellants claim for refund of duty of Rs. 24,842/- as excess duty paid on the import of Champagne bottles has been rejected .....

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