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1999 (10) TMI 203

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....r the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by the Revenue is whether automobile cess is leviable on the activity of body building of the chassis. 2. When the matter was called, no one was present on behalf of the appellants, in spite of notice. We, therefore, heard Shri Ashok Kumar, ld. JDR and perused the records. 3. ....