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2005 (8) TMI 488 - CESTAT, BANGALOREExtract: ....... sent for preprocessing. Moreover, the factual details of dispatch and receipt of goods and the demands of duty are not in dispute. In these circumstances, the OIA is legal and proper. There is no merit in Revenue rsquo s appeal and the same is dismissed. (Operative Portion of the Order already pronounced in open Court on conclusion of the hearing)
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