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2005 (12) TMI 474 - AT - Central ExciseExtract: .......the first stage dealer could be termed as supplementary invoices. The duty amount paid second time by the manufacturer is legitimate right of the respondent for availment of benefit. In view of the above situation, I find that the order-in-appeal dated 10-12-2003 does not deserve any interference. Appeal dismissed. Order dictated in the open Court.
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