2010 (1) TMI 468

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....Ravi Rajendran, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. The appellant is an EOU which received the impugned raw material under Notification No. 22/2003-C.E. duty free against CT-3 certificate. Condition (6) of the Notification required the appellants to follow the procedure contained in the Central Excise (Removal of Goods at Concessional Rat....