2002 (2) TMI 1082

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.... The appellants were not present. However, the issue being simple the appeal was taken up for disposal on perusal of the contentions made in the appeal memorandum and on hearing the Departmental Representative. 2. The appellants manufacture EOT cranes. In the declaration filed under Rule 57G the inputs were declared as steel forging iron and forged wheels, castings of forging, steel such as....