2004 (8) TMI 193

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.... - The appellant is challenging the correctness of the Order-in-Appeal No. 174/2000-C.E. dtd. 30-10-2000. The appellants had sent two letters to Joint Commissioner requesting permission under Rule 173H(3) to receive duty paid goods into their factory for purpose of trading. The Joint Commissioner noted that in terms of the said rule no such permission can be granted. 2. The Ld. Commissioner has....