2004 (3) TMI 463

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..... ainst the order of the CCE (Appeals), who has held as follows : the ground of rejection quoted by the Adjudicating Authority is that the process of repacking should have been carried out under the supervision of Central Excise Officer, which is nowhere appearing in the said Rule 173M. All conditions laid down under the said Rule giving intimation of receipt of goods, receiving the goods within .....

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..... . (ii) Sufferance of duty twice not established therefrom even if Rule 173M procedure followed, the order of refund as made not called for. 2. Heard both sides and it is found : (a) Annexure 49 applies to Rule 173MM and no evidence shown that it applies to Rule 173M. Therefore, ground taken not relevant. (b) The Superintendent of Central Excise in his report he confirme .....

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