2004 (8) TMI 537

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....r Singh, SDR, for the Respondent. [Order]. - In this appeal, which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the denial of the Modvat credit of Rs. 1,97,811/- to them on the basis of duplicate copy of the Bill of Entry. 2. I have heard both sides and gone through the record. The facts are not much in dispute. The appellants during the....