2003 (3) TMI 587

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..... Order]. -  On hearing both sides, it appears that the matter was capable of being decided at this stage. Both sides agreeing, this was done, after granting waiver of pre-deposit of duty of Rs. 78,184/-. 2. The appellants have a gas turbine installed in their factory. Insulation needs to be periodically changed. The insulating material was received in a roll. The Commissioner (Appeals) .....

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