2002 (1) TMI 1003

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....ri A.K. Jain, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellant filed this appeal against the order in appeal passed by the Commissioner (Appeals). The Commissioner (Appeals) after relying upon the Single Bench decision of the Tribunal in the case of APS Stampings Pvt. Ltd. v. Commissioner of Central Excise-II, Delhi, reported in 1998 (103) E.L.T. 421 (Tribunal)....