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2003 (12) TMI 147 - CESTAT, NEW DELHIExtract: .......ods having been received by the respondents after due discharge of duty thereunder this cannot come under the category of excisable goods. Consequently the provisions of Rule 209(1)(b) would not apply as correctly held by the ld. Commissioner (Appeals). 5. Accordingly, I do not find any merit in the Revenue s appeal and the same is hereby rejected.
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