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1997 (3) TMI 396 - CEGAT, MUMBAIExtract: ........ This would make it clear that the steel scrap purchased by the respondents was not covered by the exemption notification. It is, therefore, futile for the Department to contend that this scrap was clearly recognisable as non-duty paid. 8. emsp For the reasons indicated above, we decline to interfere with the order impugned and dismiss the appeal.
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