2007 (10) TMI 118

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....as Shri S. P. Majumdar, ld. Counsel for M/s SAIL, Co-Noticee in this case.  From the arguments and the records placed before the Tribunal, it is clear that the impugned goods have been removed from the steel plant to their store in the town on payment of duty and subsequently, it has been sold to the appellants initially under gate-passes issued from this store though against the purchase ord....