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....to the order passed by the Punjab & Haryana High Court upholding the order of the Customs, Excise & Service Tax Appellate Tribunal, New Delhi (in short 'CESTAT') dismissing the appeal filed by the appellant. 2. Background facts in a nutshell are as follows: Appellant acquired and/or purchased transferable Duty Entitlement Pass Book (in short the `DEPB') including licenses dated 6.11.2000 and....