2003 (6) TMI 388

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.... SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants made a request to decide the appeal on merits. 2. Heard learned SDR and perused the appeal papers. 3. In this case the duty of Rs. 73,364/- was confirmed on the ground that appellants taken credit on the strength of two invoices issued by Shobhit Impex and no inputs were received by the appellan....