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2007 (3) TMI 638

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....for the Respondent. [Order]. -  This appeal is directed against Order-in-Appeal dated 16-11-99 which dismissed the appeal filed by the Revenue. 2. None appeared on behalf of the respondent. Heard learned D.R. and perused the record. Learned Commissioner (Appeals) has dismissed the appeal filed by the Revenue against order-in-original dated 3-7-96 on the ground that the issue is ....