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1986 (6) TMI 221 - AT - Central ExciseExtract: .......he form that they left M/s. R.S. Steel Works or to change the statement a little, these goods were received by M/s. R.S. Steel Works duty paid as MS angles and remained duty paid MS angles when they left their factory. These people are, therefore, not required to pay the duty demanded from them. 8. We set aside the order of the Appellate Collector.
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