2001 (5) TMI 746

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....pellant. [Order per : S.S. Kang, Member (J)]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order the benefit of Notification No. 63/87-C.E., dated 1-3-87 was denied to the appellants. 2. Heard both sides. 3. The appellants are engaged in the manufacture of Coated Fabrics falling under Chapter 5903.19 of t....