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2004 (8) TMI 453 - CESTAT, NEW DELHIExtract: .......10/03-NB(A), dated 16-12-2003 2004 (164) E.L.T. 417 (T) in which the Tribunal has observed that ldquo it is Section 4A which will apply in the case of sale to different department. Therefore, the provisions of Section 4A will be directly applicable rdquo . The ratio of the above decision is squarely applicable to the present appeal. Appeal allowed.
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