2002 (7) TMI 721

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..... a Wadhwa, Member (J)]. After hearing Shri U.P. Moitra, learned Consultant for the appellants, I find that the appellants cleared the Maplitho Deluxe Paper to their customers who returned the same on account of being defective. The procedure under Rule 173L was duly followed by the appellants. On receipt of the said paper, they recycled the same with some other raw materials and finally man .....

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