2006 (8) TMI 344

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.... for the Respondent. [Order per : C.N.B. Nair, Member (T)].-  Heard both the sides and perused record. 2. We find that the appeal itself can be disposed of. Accordingly, we grant waiver of requirement of pre-deposit and proceed to deal with the appeal. 3. The dispute is as to whether the consignment cleared by the appellant under Bill of Entry No. 251, dated 13-4-2004 wa....