1975 (11) TMI 162

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..... o duly acknowledged by the appellants. However, neither the appellants turned up for personal hearing nor any further communication was received from him. I am, therefore, deciding this appeal on the basis of available facts and evidence. 2. It is the claim of the appellants that they are not manufacturing new shock absorvers and that they are only re-conditioning and old shock obsorvers, wh .....

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