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2004 (5) TMI 490 - CESTAT, NEW DELHIExtract: ....... case of Kamakhya Steels (P) Ltd. (supra) held that this amendment is applicable to the pending cases also. The Revenue is not disputing the facts regarding payment of duty in respect of the inputs received by the appellants. In view of the above discussion and the decision of the Tribunal, the impugned order is set aside and the appeal is allowed.
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