2007 (1) TMI 342

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....e Respondent. [Order per : C.N.B. Nair, Member (T)]. - None has appeared for the appellant. Accordingly, we are disposing of the appeal after hearing the learned DR and perusing the record. 2. Duty demand of about Rs. 70,000/- has arisen on account of a finding that the appellant had under valued "Oily Tape Waste" which was used for captive consumption. The appellant had valued the g....