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2003 (10) TMI 496

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....ppellant. Shri Kumar Santosh, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. - When this application for dispensing with the pre-deposit came up for hearing, it was agreed by both sides that the appeal itself can be disposed of. We, therefore, proceed to dispose of the appeal. 2. The only issue to be considered in this case is whether in respect of the goods ....