2005 (3) TMI 362

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....President]. - Heard both sides. Revenue filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the respondent are engaged in the manufacture of S.S. Utensil. The respondent filed rebate claim under Rule 18 of the Central Excise Rules in respect of duty paid on S.S. Utensil which were exported out of India. The adjudicating authori....