2004 (12) TMI 117

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Full Text of the Document

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....EPB Scrip. The duty demand has been made on the ground that scrips were later on found to have been obtained fraudulently. 2. The contention of the appellant is that scrips were obtained by some other party and the appellant had purchased the scrips for consideration. It is pointed out that impugned order has recorded a finding that no fraud has been committed by the appellant in regard to DEPB....