2009 (1) TMI 184

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....he Respondent. [Order per : D.N. Panda, Member (J)].- Ld. counsel for the appellant submits that tiles were in the course of movement for export and those were assessed for clearance with duty liability under Section 4A of Central Excise Act 1944 (hereinafter referred to as "the Act"). He submits that whatever the goods that could not be exported, the appellant has paid duty under Section 4A sinc....