2002 (4) TMI 660

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the Respondent. [Order]. - The appellants made a request to decide the appeals on merits. 2. Heard ld. DR and perused the appeal papers. 3. The appellants filed these appeals against the common order-in-appeal passed by the Commissioner (Appeals), whereby it was held that material gate passes issued by M/s. BSP, are not valid duty-paying documents. 4. In the written s....