2004 (12) TMI 522

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....pondent. [Order]. - Heard both sides and perused the records. 2. The appeal is directed against the following finding :- "I have carefully gone through the facts on record and written submission filed by the appellant in appeal memo as well as reiterated at the time of personal hearing and submission made by the respondent. I find that the order has been passed by the CEGAT on 1-8-1997 a....