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2003 (12) TMI 113 - AT - Central ExciseExtract: .......ale involved in the transaction. It was under these circumstances we took the view that Section 4A has no application in that case. But in the present case there is retail sale to different departments. Therefore the provisions of Section 4A will be directly applicable. 6. In the result the order impugned is set aside and the appeal stands allowed.
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