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2008 (8) TMI 64 - AT - Central ExciseAdjudication done by Commissioner in careless manner – EOU - Department has alleged mis-declaration and under-invoicing of value of scrap imported without any basis or evidence - issue was not referred to Development Commissioner – unit can be debonded only when LOP is cancelled by Development Commissioner - Commissioner’s order cancelling private bonded warehousing license is not valid – moreover licence cannot be cancelled when LOP is not expired
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