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2015 (10) TMI 1186
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....ndent: Dr. J. Nagori, Authorised Representative Per: P.K. Das A common issue is involved in these appeals and therefore, all are taken up together for disposal. 2. Heard both the sides and perused the records. 3. The Appellants are engaged in the manufacture of M.S. Ingots, classifiable under Chapter 72 of the Schedule to the Central Excise Tariff Act, 1985. The Appellants discharged the duty ....