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2013 (9) TMI 61

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....nt: Ms. S. Bector , DR For the Respondent: Shri. Rupendra Singh, Advocate JUDGEMENT Per Archana Wadhwa (for the Bench): The appellant is a 100% EOU and cleared paper cones to one M/s. Nagerika Export Ltd. another 100% EOU. However, the goods were damaged during transit and were received back by the appellants. The same were sorted out and it was found that 84699 cones were rejected out....