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2005 (3) TMI 525

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....e, for the Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides for some time it is found that the appeals could be disposed off as the issue lies in very narrow compass, after waiver of pre-deposit, the appeals are taken up for disposal by this order. 2. It is found that duty demand had been made in this c....