2004 (7) TMI 414

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....ant. Shri Natarajan, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J) (Oral)]. - These applications filed by the appellant-Revenue pray for stay of operation of the impugned orders. In each of the appeals, the challenge is against an order passed by the Commissioner (Appeals) who has allowed refund of duty to the assessee under Rule 173L of the Central Excise Rules, 1944....