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2005 (12) TMI 389

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....nt. Shri R.C. Sankhla, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. 2. Appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby demand was confirmed after denying the benefit of Notification No. 276/67, dated 21-12-67 on the ground that inputs received without payment of duty are not used in the m....