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2004 (5) TMI 174 - AT - Central ExciseExtract: ....... found in the BSR, therefore, even if exigible, duty liability would arise only on clearance i.e. removal ex BSR and not when they are in BSR as per Rules. Duty demand as made cannot be therefore sustained. 2. In view of the finding arrived, the order is required to be set aside. 3. Ordered accordingly. Consequently, appeal of the assessee allowed.
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