2000 (12) TMI 393

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....r the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The issue in dispute in the above appeal relates to the excisability and consequent duty liability of Bitumenised kraft paper. The period in dispute is March to June 1976. 2. The brief facts of the case are that the appellants herein purchase duty paid kraft paper classifiable under TI 17(2) of the Schedule to the erst....