2006 (7) TMI 444

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....or the Respondent. [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the records. 2. The applicant received excisable inputs for use in export production under Chapter 10 Procedure without payment of duty. However, the materials were used for the production of goods cleared for domestic purpose. In view of the changed use, it discharged duty amount on the material rece....