2005 (3) TMI 631

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....ri, Advocate, for the Respondent. [Order (Oral)]. -  Revenue has filed this appeal against Order-in-Appeal No. 1017 (P) dated 12-9-2003 passed by Commissioner of Central Excise (Appeals), Chennai. The respondents availed the facility under Rule 57S for sending Punch and Dies to Job worker. The original authority demanded the duty on the Punches removed on the ground that they are not co....