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2004 (5) TMI 376 - CESTAT, MUMBAIExtract: .......orter. In the absence of an allegation that the duty free material was not used in the export product, we feel that there is no case for demanding duty as pleaded in the revenue rsquo s appeal. 6. emsp Accordingly, we are of the view that the impugned order does not require to be interfered with. Consequently, the appeal of the revenue is rejected.
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