2008 (7) TMI 960

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..... bout levying the duties under the provisions of Section 11D of the Central Excise Act. The Tribunal has, relying on the judgment of the Supreme Court in the case "Mafatlal Industries Ltd. & others Vs. Union of India & others, (1997)5 Supreme Court Cases 536", held that for attracting the provisions of Section 11D of the Act there has to be sale. In the present case there is no evidence of sale and .....

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