2000 (12) TMI 143

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..... ite of notice. Therefore, the appeal is being taken up in the absence of the respondents. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). 3. In the impugned order, the Commissioner (Appeals), after relying upon the decision of the Tribunal in respondents' own case, held that if a manufacturer choses not to avail the duty exemption, he is entitled .....

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