2008 (2) TMI 786

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....he Respondent. [Order per : Archana Wadhwa, Member (J)]. - Nobody appears for the appellants inspite of notice of hearing having been sent to them. Accordingly, we have heard the learned SDR and have gone through the impugned order. 2. The issue involved in the present appeal relates to valuation of aluminium scrap imported by the appellant. The said scrap is of Tepid Grade. The lowe....