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2003 (11) TMI 78 - SUPREME COURTDuty demand - Initially exemption from duty granted - But subsequently Initiated proceedings that appellant manufactured iron and steel products from re-rollable scrap, bar scrap, M.S. Plate cutting, M.S. Scrap Plate, angles, etc., M.S. Round Bar Scrap, cut of steel Iron Plate had neither obtained licence nor paid duty, nor followed established procedure - Held that:- Tribunal without adverting to the contentions decided the matter - Therefore, matter remitted back to Tribunal for de novo consideration - Decided in favour of assessee.
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