2005 (5) TMI 600

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..... per : S.S. Sekhon, Member (T)]. Issue in this appeal is whether a time limit can be prescribed for removal of the goods received for repairs/reconditioning under Rule 173H, after such repairs/reconditioning has been effected. 2. Lower authority Ld DR rely upon the Trade Notice issued by the Collector stipulating a time limit of six months while the appellants rely upon the Tribunals dec .....

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