1996 (10) TMI 78

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.... be required to pay Central Excise duty for clearances of material manufactured from imported copper scrap during the period January, 1978 to September, 1980, on the basis that they had wrongly availed of a set-off in violation of the provisions of an Exemption Notification inasmuch as they had used imported copper scrap on which they had not paid the corresponding countervailing duty. The show ca....