2014 (10) TMI 188

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.... ORDER Per Pradip Kumar Das: The applicant is a 100% EOU, engaged in the manufacture of 'Valve Assemblies and Valve Parts' classifiable under Chapter 84 of CETA, 1985. It is alleged that they have wrongly availed exemption benefit under Notification No.22/2003-CE, dated 31.03.2003 by receiving the inputs without payment of Central Excise duty under CT-3 Certificate, which was mentioned in th....