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2002 (8) TMI 607

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.... Shri Uma Shankar, SDR, for the Respondent. [Order]. -  After hearing both sides for some time it was found possible to dispose of the appeals themselves as the issue lay within a very narrow compass. Hence after waiving the requirement of pre-deposit of penalties in both cases, I proceeded to take up the appeals themselves for hearing with the consent of both sides. 2. Both ap....

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