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2016 (10) TMI 1017

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.... this central excise appeal, the appellant-department challenges the order of the Customs, Excise and Service Tax Appellate Tribunals [2015 (326) E.L.T. A188 (Tri. - Mum.)], so far as it holds that the respondent-assessee would be entitled to cum-duty benefit. 2. It was the case of the appellant-department before the Tribunal that the goods were claimed by the respondent-assessee during th....