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1998 (5) TMI 211 - CEGAT, NEW DELHIExtract: ....... been tested by cross examination. Thirdly, the entries in the Octroi/Sales Tax/Police Barriers do not appear to tally to the extent of showing the actual transportation of 400 cylinders on each trip. 8. emsp As a result, we give the benefit of doubt to the appellants. The impugned order, is in these circumstances, set aside and the appeal allowed.
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