2002 (12) TMI 464

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..... .B. Nair, Member (T)]. None has appeared for the respondent-assessee. The notice for hearing has been returned. Accordingly, we are disposing of the appeal after hearing the learned DR and perusing the records. 2. This appeal of the Revenue is directed against the Order-in-Original No. 26/97, dated 31-10-97 of the Commissioner of Central Excise, Hyderabad. The issue before the Commissioner .....

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