1987 (9) TMI 266

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....per : K.L. Rekhi, Member (T)].  - Both the respondents are not present today. By their letters dated 4-9-1987 and 14-8-1987, they have requested us to decide these two appeals on the basis of their written submissions. 2. We have heard the learned Representative of the department, perused the record and considered the written submissions of the respondents. The respondents imported a Macaro....