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2003 (11) TMI 382 - CESTAT, MUMBAIExtract: ....... duty. The officers are only trying to establish that whatever they consider to be the accounting stage for manufactured goods, should have been considered as account stage by the manufacturer-assessee also and goods entered at that stage in RG-I. Such a dispute is no ground for confiscating goods. The appeal has no merit. It fails and is rejected.
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