2000 (3) TMI 549

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....er : V.K. Agrawal, Member (T)]. -  M/s. Mahindra & Mahindra have filed the present appeal being aggrieved by the order-in-appeal dated 20th August 1993 under which the Collector (Appeals) has set aside the adjudication order granting refund to the appellants. 2. The appellants under their letter dated 26-10-1999 have requested to decide the appeal on merits. We have, therefore, heard S....