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1982 (2) TMI 309

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..... ing. 2. The facts of the case are that the petitioners manufacture I.C. Engines. They debited an amount of duty of ₹ 867.90 in the PLA in respect of one engine covered by a gate pass. However, since the engine could not be cleared on the same day the gate pass was cancelled and intimation in this regard was given to the proper officer within 24 hours of the preparation of the gate pass. T .....

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