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2000 (12) TMI 607 - AT - Central ExciseExtract: .......Appellants have submitted that they had filed declaration under Rule 57Q. Therefore, this matter also needs to be remanded back to the original authority for determination of the fact whether a declaration under Rule 57Q was filed for these items. 18. emsp The Revenue rsquo s appeals and the party rsquo s appeals are disposed of in the above terms.
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