2003 (9) TMI 196

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..... for hearing it was agreed by both sides that the appeal can also be disposed of. We, therefore, proceed to dispose of the appeal itself. 2. We heard the learned Counsel for the appellant as well as the learned DR. Out of the two items the appellant submits that it is liable to satisfy the demand of cess which is to the extent of Rs. 15,792/- along with the interest. As far as duty is concerned, a .....

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