2003 (12) TMI 356

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..... Shri M.V. Ravindran, learned Advocate for the appellants states that the appellants have been penalized under Rule 173Q for violation of Rule 173H inasmuch as they received back duty paid goods for repairs after about a year without permission of the proper officer. However, he states that the goods were subsequently repaired and removed without payment of duty which has been not objected to. For .....

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