1999 (3) TMI 274

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....pany, for the Appellant. Shri G.B. Yadav, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The issues in both cases are identical. We will refer to the facts in Appeal E/360/94. 2. The appellant, manufacturer of motor vehicles, cleared on payment of duty, a jeep on 19-2-1988. The jeep was sent back to the appellant on 7-11-1988 for repairs, and returned to....