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2004 (12) TMI 558

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.... Shri R. Chhibber, Advocate, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides.  2.The Revenue filed this appeal against order-in-appeal, passed by the Commissioner (Appeals).  3.The brief facts of the case are that the respondents engaged in the manufacture of sugar mill machinery and parts thereof. They are also receiving shafts from the other ....