2003 (10) TMI 453

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.... for the Respondent. [Order]. - Appeal taken up for disposal with the consent of both sides. 2. Adjudicating on a notice issued to the respondent, the Assistant Commissioner dismissed the claim made by it for rebate of excise duty on tractors that it exported on two grounds. These were that there was a discrepancy between the description of the exported goods in the AR 4 application ....