2016 (12) TMI 1323

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....AR), for respondent Per: M.V. Ravindran This appeal is directed against order-in-appeal No. BPS(39)416/2005 dated 21.2.2005. 2. When the case was called out, none appeared on behalf of the appellant. As the case is of 2005, we take up the appeal for disposal in the absence of any representation. 3. Heard the learned departmental representative and perused the records. 4. The issue involved in....