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2004 (11) TMI 448 - CESTAT, NEW DELHIExtract: .......ppellants have produced bills and other evidence to show the purchase of the material. In these facts and circumstances, we are of the opinion that proceedings were not justified. The impugned order is, accordingly, set aside and the appeals are allowed with consequential relief, if any, to the appellant(s). (Dictated and pronounced in open Court).
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