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2000 (11) TMI 248 - AT - Central ExciseExtract: .......ain the owner of the goods and the endorsement only reflects the movement of the inputs from their Head Office to their Growth Shop. 6. In view of the foregoing, except in respect of the Bill of Entry No. 244, dated 19-10-1993 involving credit of Rs. 33,01,723.27, we reject the appeal in respect of the balance amount of duty confirmed against them.
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