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2004 (5) TMI 453 - CESTAT, MUMBAIExtract: .......eof has been availed under Rule 57A, admittedly stands fulfilled, as no duty has been paid on the product and therefore no question of taking credit of duty on the product arises. 4. emsp In the light of the above discussion, we extend the benefit of Notification 14/92-C.E. to the goods in dispute, set aside the impugned order and allow the appeal.
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