2005 (12) TMI 155

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..... both sides. Considered the submissions and perused the records. The demand of duty is on the goods which was stolen from the applicant's factory in a dacoity. The said decoity was by armed dacoits who entered the factory of the applicants and forcibly detained the security man and workers in a room and conducted the dacoity. The applicants filed the required information to the authorities and lo .....

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