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2004 (6) TMI 103 - AT - Central ExciseExtract: .......is set aside. Similarly, duty demand in respect of 169 cars (Rs. 92 lakhs) is also set aside. The demand in relation to the cars which had been cleared for home consumption and brought back subsequently for repair/re-making is remitted to the original authority for passing a fresh order taking into account the appellants claim under Rule 173L also.
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