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1997 (11) TMI 168

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....a, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - M/s. Suresh Textiles was the merchant manufacturer getting the processing done from M/s. Siddeshwar Textiles Mills. The merchant manufacturer had filed a declaration in terms of Notification No. 305/77 whereby they had agreed to give such details as were required to determine the assessable value. A show cause notice was ....