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2003 (8) TMI 107 - AT - Central ExciseExtract: .......les by filing D-3 intimations regarding receipt of the defective goods and by maintaining a record which was duly authenticated by the revenue officer, in respect of the movement of the goods in the factory and their clearance on payment of duty. In such a situation, the impugned orders are not sustainable, hence set aside. The appeals are allowed.
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