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1997 (3) TMI 297 - CEGAT, NEW DELHIExtract: .......ity would clearly apply to assessees at Jaipur also. I further find that the Tribunal in their judgment in the case of HRM Chemicals Pvt. Ltd. reported in 1996 (16) RLT 57 had held that original gate passes endorsed for part consignment were acceptable as duty paying documents. In view of the analysis, I allow this appeal with consequential relief.
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