2002 (4) TMI 735

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..... an appeal filed by the Revenue. When the matter was called none appeared on behalf of the Respondents. However, there was a request for adjournment. On going through the issue involved herein I find that matter itself can be disposed of in their absence. Accordingly matter is taken up for hearing. Appeal has been filed by the Department on the ground that party is not eligible for Modvat credit i .....

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