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2003 (11) TMI 269 - CESTAT, MUMBAIExtract: .......he decision of the Tribunal in Saibaba Ship Breaking Corporation has not been cited before that Bench. Hence the decision of the Bench would not constitute precedent for the proposition advanced by the counsel for the appellant. It would follow therefore the duty paid on oil could not be utilised on payment of duty on the scrap. 9.Appeal dismissed.
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