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2007 (5) TMI 497 - CESTAT, BANGALORERemission of duty - rejection on the ground that the goods have already left the factory and the destruction of the goods has not taken place within the factory - Held that: - the goods had gone to the job workers premises and the same were removed under bond to the assessee’s factory for further processing - the destruction of the goods is deemed to have taken place within the factory - appeal allowed - decided in favor of appellant.
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