2004 (12) TMI 485

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....cate, for the Respondent. [Order]. - The Revenue has challenged the order of the Commissioner (Appeals) on the ground that it was wrongly held by him that the delivery note containing all the particulars is necessarily an invoice issued under Rule 52A which is a specified document under Rule 57G(3) of the Central Excise Rules, 1944. Shri P.M. Rao, learned JDR appearing for the Revenue stated th....