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2008 (7) TMI 638

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....espondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. Appellant filed this appeal against the impugned order, whereby benefit of Notification No. 62/94-Cus. was denied. 2. Commissioner (Appeals) has held as under :- "4. I have carefully considered the Order dated 16-4-1996 of the Lower Authority, Order-In-Appeal dated 31-12-1996 passed by the Commissioner (Appeals), Hon....