1996 (8) TMI 257

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..... rder-in-Original No. 45/88, dated 15-6-1988 of the Collector of Central Excise, Bombay-III requiring the appellants to reverse the proforma credit availed of in relation to certain items for which entry was not made in RG 23 Part I account, though, D-3 declaration were filed and the receipt of the goods was verified. The adjudicating authority has felt that this was a material lapse, and has passe .....

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