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2000 (6) TMI 745 - CEGAT, NEW DELHIExtract: .......priate duty. The fact that the process was carried out during into Ex-Bond Bill of Entry or that the duty was paid in two stages or one stage, will not make any difference. We are, therefore in agreement with the reasoning given by the Commissioner in para (i) of his findings. 7. emsp As a result we find no merit in this Appeal and reject the same.
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