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2005 (1) TMI 273 - CESTAT, NEW DELHIExtract: .......ition of 90 days for producing certificate of re-warehousing is flexible. As in the present matter admittedly the Appellants had produced the re-warehousing certificate which has not been doubted by Revenue, no duty is payable by the Appellants. We, therefore, set aside the duty amounting to Rs. 1,69,356/-. The appeal is disposed of in these terms.
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