2007 (3) TMI 98

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.... 2. The appellants are before the Tribunal in the second round of litigation. The impugned goods weighing 5.790 MT contains goods which was meant specially for Defence Production, was sent to the Commandant, P & E Establishment, Chandipur, Ballasore, Orissa under the Ministry of Defence for testing. The product was meant for manufacture of battle tanks but since the product failed the testing, acc....