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2003 (12) TMI 360

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....espondent. [Order per : S.L. Peeran, Member (J), (Oral)]. - For the purpose of hearing the appeal, the appellant is required to pre-deposit an amount of Rs. 2,32,039/- and a penalty of an equal amount. The question in the appeal is pertaining to place of removal and as to whether it is factory premises or buyers premises as alleged in the Show Cause Notice. The Commissioner has confirmed duty o....