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2001 (4) TMI 684

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....he Appellant. Shri J.M. George, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. -  The applicants are a trader buying goods from M/s. Inventa Electronics Pvt. Ltd. The charge made in the show cause notice was that M/s. Inventa Electronics Pvt. Ltd., the manufacturers were related to the present applicants and the value at which the goods were sold by the present appl....