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2005 (8) TMI 510 - CESTAT, KOLKATAExtract: .......ot specified under sub-rule II to enter or to retain in a factory or in a warehouse. Therefore, the Rule 173H(3) has no application in present set of circumstances. I do not find any infirmity in the order passed by the Commr. of Central Excise (Appeals). Appeal deserves to be dismissed. Consequently, I dismiss the appeal. (Pronounced on 29-8-2005)
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