2008 (3) TMI 541

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..... espondent. [Order per : Chittaranjan Satapathy, Member (T)]. Heard both sides and perused the case records. 1.2 We find that the Appellants have produced necessary documents to show that they have purchased the impugned mobile phones from a dealer and the dealer has also confirmed the fact of sale and has produced the necessary documents such as bill of entry, invoice, packing list etc .....

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