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<h1>Appellate Tribunal validates gate passes from Steel Authority of India Ltd</h1> The Appellate Tribunal CEGAT, Mumbai upheld the validity of subsidiary gate passes issued by the Superintendent of Central Excise based on ... Penalty The Appellate Tribunal CEGAT, Mumbai considered the validity of subsidiary gate passes issued by the Superintendent of Central Excise based on invoices-cum-challan from Steel Authority of India Ltd. The decision was in favor of the respondent, citing a previous tribunal decision. The appeal was dismissed.