2002 (12) TMI 394

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....s. K.A. Mishra, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The challenge in this appeal at the instance of the assessee is against the order passed by the Commissioner dated 7-3-2002. The appellants are engaged in the manufacture of razor and razor blades. For the above purpose, they also manufacture within their factory Cold Rolled Carbon Steel Strips. Apar....