1998 (7) TMI 211

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....in, Member (T)]. - Matter called. None for the appellants despite the notice of hearing. However, they have requested for deciding the appeal on merits on the basis of available records. Hence, we have heard the ld. SDR Shri A.K. Agarwal in support of the impugned order passed by the C.C.E., Chandigarh. 2. By the impugned order, the concerned Collector has confirmed the demand of duty of R....