1998 (4) TMI 252

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....der per : U.L. Bhat, President]. - Respondent is absent in spite of notice of hearing, we have heard Shri M. Ali, JDR and perused the papers. 2. Respondent sought refund of excise duty paid. The Assistant Collector rejected the claim on the ground that relevant evidence was not produced. The Collector (Appeals) set aside the order on the ground that the refund claim related to the duty on ....