2007 (6) TMI 89

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..... - Appeal No. E/687/2006 - Final Order No. A/833/2007-WZB/C-II(SMB) - Dated:- 4-6-2007 - [Order per] - In this case permission to the assessees to bring into their factory a Mud Logging Unit initially cleared to ONGC on hire basis on payment of duty back into their factory for repairs/calibration has been denied by the Commissioner (Appeals) on the ground that the goods were brought into the as .....

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..... uest for bringing back the goods after the expiry of one year from the date of initial removal. In the case of Hivoltrans Electricals Pvt. Ltd. v. Commissioner of Central Excise, Vadodara [2004 (176) E.L.T. 787 (Tri. Mumbai)] it has been held that duty demand is not sustainable when there is no fresh manufacture and penalty also cannot be sustained in the light of Board's order dated 21-9-1990 o .....

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