2006 (5) TMI 245

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..... Sekhon, Member (T)]. Heard both sides. The appellants transferred billets to various parties under cover of Central Excise Invoices for converting them into TOR steel. Such TOR steels were sold by them to their buyers and were delivered directly from the premises of the converters accompanied by the Central Excise Invoices issued by the converters who paid duty of Rs. 300/- PMT under the Co .....

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