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1984 (6) TMI 262 - CEGAT MADRASExtract: .......ice to the present case. Hence, we find that the benefit of Rule 173L be extended to all the three consignments covered by Gate Pass No. 129/ 17-10-82, 130/18-10-82 and 131/18-10-82. 9. In the result, Appeal No. 446/83 of M/s. Foods, Fats and Fertilisers is allowed and Appeal No. 471/83 of the Collector of Central Excise, Guntur, is dismissed.
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