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2005 (5) TMI 228 - CESTAT, MUMBAI
Extract:
.......he inputs used in such repairing activity is required to be reversed. Accordingly, the appeal is remanded to the original adjudicating authority for quantifying the demand of duty and adjudging the penalty in terms of the majority order. (Pronounced in Court on 6-5-2005) Sd/- (S. S. Sekhon) Member (Technical) Sd/- (Archana Wadhwa) Member (Judicial)