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2004 (9) TMI 520 - CESTAT, NEW DELHIExtract: .......ached RG-1 stage and specifically when these goods are meant for Chitranjan Lokomotive Works and no other purchasers of such goods are available, it cannot be said that the finished goods were kept unaccounted. Therefore, there is merits in the appeal filed by the appellants which is allowed and the order of the Commissioner (Appeals) is set aside.
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