2010 (9) TMI 451

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....pondent despite service of notice. 3. In these appeals what is under challenge is the order of the Gujarat High Court dated8-7-2008[2009 (236) E.L.T. 31 (Guj.)], whereby the High Court has affirmed the findings of the Tribunal dated15th December, 2006. We have considered the findings recorded by the Tribunal. In the last paragraph of its judgment, the Tribunal came to a definite finding that th....