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2008 (7) TMI 687
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.... the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we note that there is a demand of duty on the appellants in respect of what is called "syringe needle cutter" for the year 2005 and also equal amount of penalty on them. The benefit of Notification No. 10/03-C.E. dt. 1-3-03 stands denied. This Notification, at Sl. No. 43 thereof, prescr....