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2013 (8) TMI 727

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.... Ld.Counsel is fair to state that the invoices did not contain any declaration as required in para 2 (b) of Notification No.102/2007-Cus dated 14.09.2007 to the effect that no credit of additional customs duty was taken by the appellant while issuing the invoices. He invited our attention to the page 25 of the appeal to submit that no excise duty was collected in the invoices because BED is nil.....