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2004 (5) TMI 335

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....Order per : V.K. Agrawal, Member (T)]. -  The issue involved in this appeal filed by M/s. Steel Shape India Ltd. is whether they are eligible to avail the benefit of Notification No. 38/97-C.E., dated 27-6-1997 in respect of their new product w.e.f. December, 1997. 2. When the matter was called no one was present on behalf of the appellants, nor was there any request for adjournment of....

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