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2005 (9) TMI 406

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....ellant. Shri M.K. Srivastava, SDR, for the Respondent. [Order]. - Heard both sides and considered the material. The appellants are an assessee engaged in the manufacture of Motor vehicles. As per the provisions of General Exemption No. 66 Para 45 of the Notification No. 3/2001, one car was cleared without payment of Excise Duty on the basis of documents provided by the Embassy of Bulgaria....

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