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2003 (4) TMI 347 - AT - Central ExciseExtract: .......e effect that the goods in question should be entered only on 8-5-92 on the close of the day and since inspection was done on the same day, it could not amount to non-accountal of the goods in question. I, therefore, do not find any reason to interfere with the order passed by the Commissioner (Appeals). The appeal filed by the Revenue is dismissed
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