2000 (5) TMI 1023

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..... daram, Member (J)]. For reasons recorded below, we dispensed with the requirement of pre-deposit of duty and penalty and stayed recovery thereof and proceeded to hear the appeal itself with the consent of both sides, as the issue is settled by a number of decisions of the Tribunal. 2. The issue involved in the present case is as to whether the process of reduction of dimension or gauge of .....

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