2001 (6) TMI 786

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....ar, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The applicant is absent and unrepresented. Having considered the submissions made in the appeal, we take up the appeal itself for disposal after waiving deposit. 2. In the order impugned in the appeal, the Commissioner (Appeals) has held that coal cinder that arises in the appellant's factory is a manufactu....