2006 (4) TMI 4

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....hout filing declaration and that the said capital goods were used for exempted products. 2. There is a request for postponement of the hearing as the appellants busy in financial year ending activities. 3. Heard the Ld. DR and perused the records, I find from the  records that the issue involved in this case is in a narrow compass and hence take up the appeal itself for disposal rejecting t....