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2009 (3) TMI 775 - CESTAT, NEW DELHIExtract: .......hat the goods are not for sale. 4. emsp In view of the above discussion, the matter is remanded to the Commissioner (Appeals) for de novo examination in the light of the Hon rsquo ble Supreme Courts judgments in the cases of CCE, Vapi v. Kraftech Product (supra) and Jayanti Food Processing (P) Ltd. and Ors. (supra) (Order dictated in the open Court
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