1996 (6) TMI 211

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....jay Singh, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. - Appellant is engaged in the manufacture of plywood, manufactures Urea Formaldehyde and Phenol Formaldehyde Resin as intermediate products for captive consumption in the factory. Appellant filed price list in Part VI(B) effective from 2-4-1984 but failed to produce relevant documents. The Assistant Collector pas....