2005 (4) TMI 461

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..... Dated:- 13-4-2005 - Ms. Jyoti Balasundaram, J. REPRESENTED BY : None, for the Appellant. Shri N.V. Nair, JDR, for the Respondent. [Order]. The issue in this appeal is whether Modv .....

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..... goods were returned to their factory and (b) they were used once again, after re-melting as inputs for further manufacture. I, therefore, set aside the duty and penalty and allow the appeal. .....

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