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2001 (9) TMI 186

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....n up for disposal after waiving deposit, with consent. 2. The impugned order of the Commissioner demands duty from, and imposes penalty on the appellant on the ground that the benefit of exemption contained in Notification 203/92 had been wrongly extended to the goods imported by it. The order finds that the appellant had taken Modvat credit in the manufacture of goods which it exported consequen....