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2017 (5) TMI 1445 - AT - Central ExciseDeemed Manufacture - packing, repacking, lebelling and relabeling of spare parts - Section 2(f) (iii) of CEA, 1944 read with N/N. 2/2006-CE(NT) dated 01/03/2003 - Held that: - the admitted fact on record that the LML Ltd. had admitted their mistake and deposited the tax with interest and also informed the competent official of Revenue, in this view of the matter, the show cause notice is bad and not tenable as no further amount either towards duty or interest was recoverable - appeal allowed - decided in favor of appellant.
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