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2006 (2) TMI 535 - AT - CustomsExtract: .......(Appeals), Chennai - 2002 (143) E.L.T. 482 (S.C.) which allowed reassessment of duty and refund claimed by the appellant in that case. Accordingly, following the ratio of the decision of the Larger Bench of the Hon rsquo ble Supreme Court decision in the case of Karnataka Power (supra), the department rsquo s appeal is rejected. (Dictated in Court)
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