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2004 (10) TMI 457

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.... Shri R.K. Pardeshi, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing both sides, and considering that the duty demand in this case has been made under Rule 20(4) of the Central Excise Rules, 2002, in as much as certain goods which were sent under AR3A procedure from the unit in Kandla Free trade Zone to another 100% EOU at Hisar, Haryana have not been all....