2005 (6) TMI 439

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....r the Respondent. [Order]. -  In this appeal Revenue has contested the correctness of the impugned Order by which the Commissioner (Appeals) had dropped the duty demand in respect of finished goods destroyed in fire against the respondents. I have heard both sides and gone through the record.  2.From the record, it is observed that the Respondents are engaged in the manufacture of Aud....