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2003 (11) TMI 521 - CESTAT, NEW DELHIExtract: .......he learned Advocate that it was not a mandatory requirement under the proviso of Rule 173H of the Central Excise Rules, 1944 that the goods, after repairing or reconditioning or after subjected to any similar process, be sent to the same person from whom the goods were received back. We, therefore, set aside the impugned Order and allow the Appeal.
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