2004 (1) TMI 539

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....e, for the Appellant. Shri V. Valte, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  Appellants filed these appeals against the Order-in-Appeal passed by the Commissioner (Appeals). The common issue is involved in these appeals and therefore, are being taken up together. 2. The appellants are engaged in the manufacture of other plastics, sheets, film, foils a....