2007 (2) TMI 373

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....e, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The revenue is seeking stay of operation of Order-in-Appeal No. 26/2006-C.E. dated 26-7-2006 by which the Commissioner (A) has accepted the assessee's plea that epoxy resin and ager applied on the slaps in the process of manufacture, which is ultimately exported are consumables. Revenue has contended that both these items ar....