2003 (2) TMI 107

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.... (J)]. - The appellants filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) when the case was called, none appeared on behalf of the appellants. The case was adjourned twice on the request of the appellants therefore, the appeal is being taken up in the absence of the appellants. Heard the learned SDR. 2. The brief facts of the case are that the appellants are eng....