2003 (8) TMI 587

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..... . 2. I have heard Shri J.R. Madhiam, learned JDR for the Revenue and Shri P.R. Biswas, learned Consultant for the respondent company. 3. After going through the impugned Order, I find that the Commissioner (Appeals) has set aside the Order of the lower authorities on merits as also on the point of limitation. It has been held by him that the allegation against the respondents that resins hav .....

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