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2002 (6) TMI 464 - CEGAT, NEW DELHIExtract: .......nvoices nor is there a mention of M/s. Santokh Ram Narinder Nath, Phagwara as registered dealers on account of whose instructions the goods were dispatched to the job worker. In this view of the matter, there is no ground for an interference in the impugned order of the Commissioner (Appeals). The appeal thus has no merit and the same is dismissed.
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