2009 (5) TMI 648

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....hittaranjan Satapathy, Member (T)]. - Heard ld. JDR in respect of the appeal filed by the department against the order of the adjudicating Commissioner. The respondents are not present despite notice. There are three reliefs claimed in the department's appeal. 2. The first relief relates to non-confiscation of the impugned goods. We find that the issue involved is that of reclassification ....