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2004 (1) TMI 626

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....for the Respondent. [Order per : S.S. Sekhon, Member (T)]. - Appellants had cleared on G.P. No. 82, dated 18-5-1992 without payment of any duty a fork lift truck and supplied it to Indian Navy claiming the benefit of Notification No. 70/77, dated 7-5-1997. They were issued a Show Cause Notice demanding an amount equivalent to the duty on the parts used for assembling the said fork lift truck wh....