2011 (7) TMI 934

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....vindran The respondent is absent. Since the issue involved in this case  lies in a narrow compass, we take up the appeal for disposal in the absence of any representation from the respondent. 2. This appeal is directed against the order-in-appeal No.06/2003 (JCH) Export dated 30.01.2003, vide which Commissioner (appeals) has set aside the order-in-original. 3. Brief facts that arise ....