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2003 (7) TMI 613 - CESTAT, MUMBAIExtract: .......is it contended that what was re-manufactured by the respondent is a different commodity from what it first cleared and received. In this situation, I do not find sufficient ground to interfere with the finding of the Commissioner (Appeals) that there had been substantial compliance with the provisions of Rule 173C. 4. emsp The appeal is dismissed.
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