2004 (12) TMI 456

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....te, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the appellants have questioned the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has reversed the order-in-original and rejected the claim of the appellants. The appellants were availing the benefit of Notification No. 12/95, dated 16-3-95 without firstly exhausting ....