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2008 (4) TMI 268 - CESTAT NEW DELHITwo separate sets of invoice books were found at the Appellant’s premises for same transaction - Appellant stated that due to change of Purchase Order Rates and involvement of Sales Tax on such rates, they had to use two sets of invoices - inquiries by Authorities at destination’s end, reveals that consignee in one set of invoice received the goods and duty was discharged thereon - no material of clandestine removal of the goods on the basis of the invoices – demand and penalty not justified
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