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Addi Alloys (P) Ltd vs C.C. (Icd) New Delhi on 17 December, 2024

independent witnesses. The samples were then subjected to market enquiry and the report dated 25.09.2003 describes the goods as ingots and flats of alloy steel ... other documents on record that the appellant mis-declared ingots and flats of alloy steel as heavy metal scrap. The Additional Commissioner, therefore, re- determined
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