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2006 (7) TMI 556 - AT - Central ExciseExtract: .......3-CX dated 15-12-2003, wherein it is observed that the reversal proceedings cannot be resorted against consignee where it is a bona fide transaction. I do not find any infirmity or error in the order passed by the Commissioner (Appeals). On the other hand there appears no merits in the appeal filed by revenue. Hence dismissed. (Pronounced in Court)
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