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2004 (6) TMI 139 - CESTAT, MUMBAIExtract: .......e duty paid material beyond the stipulated time. In the absence of any adverse inference to disprove the duty paid nature of the goods or not undertaking the reprocessing activity, the benefit of Rule 173H cannot be denied. 6. Accordingly, I allow the appeal with consequential relief if any, and set aside the orders passed by the lower authorities.
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