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2001 (3) TMI 773

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....ant. Shri C.S. Lodha, Advocate, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Kinetic Engineering Ltd., the respondent to this appeal, sells its goods both at the factory gate and from the depots. The question for consideration in this appeal filed by the Department is whether charges collected by it from its buyers at the depots towards depot operating charges are ....