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2008 (7) TMI 209 - HIGH COURT GUJARAT
Appellant undoubtedly has not satisfied itself about the identity and address of the supplier either from its personal knowledge, or on the strength of the certificate issued to the supplier by the Superintendent of Central Excise - Tribunal was right in holding that the Appellants failed to take reasonable steps of Rule 7(2) when admittedly the Appellants received goods from principal supplier on job work basis - appeal of assessee is, accordingly, dismissed.