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2004 (11) TMI 344 - AT - Central ExciseExtract: .......larly in the absence of any further evidence. Appellants stated before us that the documents relating to freight charges received from SAIL, Durgapur under relevant purchase order dated 26-11-93 are not traceable. 3. emsp In view of the above, we hold that the duty demand and penalty are sustainable, uphold the impugned order and reject the appeal.
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