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2000 (9) TMI 336

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....ndents. [Order per : Lajja Ram, Member (T)]. - The respondents have prayed for decision on merits. 2.  We have heard Shri S.N. Singh, SDR who sugmits that the matter is covered in favour of the Revenue by the Tribunal decision in the case of Commissioner of Central Excise, Bombay v. Bimb of Side Division, 1999 (110) E.L.T. 963 (Tribunal). 3. We have carefully considered the m....

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