1976 (8) TMI 151

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....ation order and the submissions made in the appeal I observe that the Supdt. (Tribunal) has taken action against the appellants because they, did not enter in their P.L.A. the particulars of Gate Passes on the basis on which they cleared their goods in the serial numbers in which they were issued. They had made entries in the P.L.A. of Gate Passes No. 103 to 105, dated 10-12-1974 and 11-12-1974 in....