2004 (7) TMI 508

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..... application seeking waiver of pre-deposit and stay of recovery in respect of an amount of Rs. 1,31,355/- and a further amount of Rs. 1,000/-, arises in an appeal, which has been filed against an order of the Commissioner (Appeals) dismissing the assessee s appeal for their default of appearance, following the Apex Court s ruling in Collector of Customs, Hyderabad v. Electrolytic Foils Ltd. [1997 ( .....

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