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2004 (12) TMI 516

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..... per : S.S. Kang, Vice-President]. Heard learned SDR as none appeared on behalf of the respondents in spite of notice. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order the Commissioner (Appeals) held that there is no evidence on record to show that respondents manufactured goods from the imported parts and components. 3. .....

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