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2004 (5) TMI 510 - CESTAT, NEW DELHIExtract: .......t of all cases of export involving in the present proceeding the proof of export has been produced by the Respondents. In view of these facts and circumstances, particularly the fact that the Collector of Central Excise had extended the time limit specified in the Notification we find no merit in the appeal filed by the Revenue and reject the same.
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