2002 (4) TMI 660

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....llants 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 submissions, now filed by the appellants, the is....