2006 (2) TMI 352

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.... Sanjay Kumar JDR, for the Respondent. [Order]. - Heard both sides. It appears from the impugned order of the Commissioner that while observing various items of plant and machinery falling under Chapter 72 are not covered within the ambit of Rule 57AA(a)(ii) and that the appellants have not mentioned the exact use or place where these products were used, the Commissioner has overlooked the r....