2013 (6) TMI 24

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....tement as per Notification No.32/2004-ST dated 03/12/2004. 2. Heard both the sides. 3. It was argued by the ld. Counsel on behalf of the appellant that the general declaration of the transporter is the proper declaration as per the decision of the Honble High Court of Gujarat, in the case of Cadila Pharmaceuticals Ltd. [2012 (27) S.T.R. 127 (Guj.)]. However, it was agreed that where no general ....