2004 (1) TMI 484

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..... Shukla, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  Having examined the records and heard both sides, we find that these appeals can be finally disposed of at this stage itself. Accordingly, we proceed to deal with the appeals, after granting waiver of pre-deposit. 2. The show cause notices relevant to these appeals were issued by the Superintendent of Central....