1987 (5) TMI 293

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....r the Respondent. [Order per: K.L. Rekhi, Member (T)]. - On hearing both sides, we observe that the aluminum circles returned to the respondents factory under Rule 173L were not in Opened Packages. We find it recorded in the impugned order-in-appeal that the said circles had in the first instance been cleared in loose condition only and they were received back in the factory in the same cond....