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2011 (8) TMI 774 - CESTAT, MUMBAIUnjust Enrichment - Manufacturing of Drip Irrigation System' and 'Sprinkler Irrigation System (DIS/SIS) - exempted final products - Intermediate product HDPE/LDPE classified under Chapter 84 "NIL rate of Duty " - Duty paid under protest - Held That:- Report of Asst. Director (COST) not supplied is a gross violation of principle of natural justice. In view of CCE v. Flow Tech Power (2005 - TMI - 54073 - CESTAT, SOUTH ZONAL BENCH, CHENNAI), case remanded back
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