1994 (3) TMI 249

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....niam, DR, for the Respondent. [Order per : S. Kalyanam, Member (J)]. - Shri Anand, the learned Chartered Accountant appearing for the appellant, submits that the issue for consideration in the appeal filed against the impugned order of the Collector of Central Excise (Appeals), Bangalore, dated 28-12-1990 is as to whether non-mention of the sub-heading of the inputs in the declaration filed ....