2005 (9) TMI 560

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....or the Respondent. [Order per : M.V. Ravindran, Member (J)]. -  In both these appeals, the appellants seek the waiver of duty demanded upon them. 2. The appellants were availing the benefit of Notification No. 10/2002-C.E. and did not avail the benefit of Cenvat credit and opted for payment of duty @ 4% ad valorem on their finished goods. From 1-3-2003 the said Notification was withdr....