2003 (10) TMI 432

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.... Pardeshi, DR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - Heard both sides. These three appeals are against the same impugned order and involves the question as to whether for the purpose of Notification No. 48/77-C.E., dated 1-4-1977, goods exported under bond can be considered as duty paid clearances. The learned Advocate for the appellants states that the lower authorities....