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2005 (2) TMI 702
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...., for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - This appeal has been directed against the impugned order-in-appeal dated 15-3-2004 vide which the Commissioner (Appeals) has confirmed the duty demand with equal amount of penalty of Rs. 33,603/- against them. 2. The duty has been confirmed against the appellants as they got themselves registered as 100% EOU under LOP for manuf....