2001 (4) TMI 149

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....rder per : Justice K. Sreedharan, President]. - This appeal is at the instance of Revenue. They question the correctness of Order-in-Appeal No. 769-CE/BPL/2000, dated 6-7-2000. 2. Short facts necessary for the disposal of the appeal are as follows :- Respondent, assessee manufactures Transformers. They entered into a contract for the sale of one of the Transformers to a third party for a con....