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1997 (5) TMI 151

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...., JDR, for the Respondents. [Order per : G.A. Brahma Deva, Member (J)]. -  When the case was called, none appeared on behalf of the appellants. However, in response to the notice of hearing, there was a request from them to decide the case on merits. Accordingly, we proceed to dispose of this order after hearing Shri M. Jayaraman, JDR for the Revenue. 2. The appellants are engag....

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