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1983 (8) TMI 267 - CEGAT NEW DELHIExtract: .......e issued on the day of loading itself but it was issued on the next day bearing the date of loading as also of the next day namely 28-2-1973/1-3-1973. In a situation like this the date on railway receipt is not important and cannot be taken as the date of removal from the factory. In view of foregoing, we allow the appeal and set aside the demands.
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