1999 (11) TMI 325

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....  None, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - These two appeals filed by the revenue have the same facts and arise out of the same impugned order. They are therefore being disposed of together in this single order. 2. The respondent assessees were engaged in redrawing of copper and copper alloy tubes and pipes. Such activity was declared to be amounti....