2002 (2) TMI 565

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....lants were not present. Earlier also on a number of occasions they were not present even when notice was sent through the department. I, therefore, proceed to decide the appeal on merits on perusal of the submissions made in writing and on hearing Shri Shaikh, the learned DR. 2. The assessees were availing of benefit of Notification 175/86 for certain goods and were also paying duty on certa....