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1996 (3) TMI 326 - CEGAT, BOMBAYExtract: .......guards are meant to ensure that reprocessed goods are cleared again on payment of duty. In this case there is no dispute that reprocessed goods have also been cleared on payment of duty and there is no difference in quantum of duty, which would call for adjustment. In the circumstances, reference application is misplaced and is therefore, rejected.
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