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2003 (5) TMI 310 - CESTAT, CHENNAIExtract: .......nfirmed and the matter pertaining to the claim of Modvat credit and to treat the duty as cum-duty is concerned, we refer back the case to the original authority. The appellants shall be given opportunity to produce evidence to sustain their claim. Original authority shall hear the matter in the de novo proceedings and decide the case expeditiously.
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