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2003 (6) TMI 104 - CESTAT, NEW DELHIExtract: .......e appellant is verifiable, there are persons whose names were mentioned in the slips where they had send any goods to the appellant for job work or not. This exercise had not been undertaken by the Revenue. In these circumstances the demand is not sustainable. Therefore, is set aside. Consequently, penalties are also set aside. Appeals are allowed.
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