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2007 (6) TMI 430 - CESTAT, MUMBAIExtract: .......rify the duty paid character of the inputs and come to a conclusion afresh. Since I have already held that the stock as declared by the appellants on 20-1-2003 have attained finality, the issue need not be gone into by the adjudicating authority. The appeal is allowed as indicated in above term with consequential relief, if any. (Dictated in Court)
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