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2005 (8) TMI 669

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....aram, Vice-President and Shri S.S. Sekhon, Member (T) Shri V. Sridharan and J.H. Motwani, Advocates, for the Appellant. Shri A.K. Saxena, DR, for the Respondent. ORDER After hearing both sides for some time on the applications for waiver of pre-deposit of duty and penalty, we find that it was possible to decide the appeals at this stage as the issue in dispute viz. eligibility to the b....