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2008 (1) TMI 302 - CESTAT MUMBAIRevenue challenges the order passed by the Commissioner (Appeals) who has accepted the contention of the assessees that, they had brought back duty paid goods for refining, remaking and reconditioning, and not for subjecting them to fresh manufacture, as contended by the excise authorities in the SCN proposing recovery of duty on freshly manufactured goods – revenue not proved that goods were subjected to fresh manufacture so challenge by revenue is not justified
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