2003 (9) TMI 426

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..... Shri M.K. Gupta, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. -  This case was heard on 28-10-2002 and the appeal was allowed and the order was pronounced to that effect. Detailed reasons for the order already pronounced are as follows : - The applicants manufacture Soda Ash in their Bhavnagar factory and clear the same on payment of duty. The credit ther....