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2007 (1) TMI 387 - CESTAT, AHMEDABADExtract: ....... be imposed by him by order in writing rdquo 7. emsp Since the goods have already been cleared from the factory after payment of duty the question of granting remission under Rule 21 does not arise. No valid grounds have been adduced to interfere with the order of the Commissioner. 8. emsp Accordingly the appeal is rejected. (Dictated in the Court)
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