2004 (5) TMI 460

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..... [Order per : C. Satapathy, Member (T)].- Heard both sides and perused the case records including the cited case lows. The amount of disputed duty involved in this case is Rs. 53,240.25/- only. In the impugned order, the Commissioner (Appeals) has recorded the following finding :- I find that respondents have claimed that the goods are sold at the factory gate without any packing at all. How .....

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