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2010 (8) TMI 600 - CESTAT, CHENNAIWaiver of pre deposit - Notification No. 8/2003 - Differential duty - there is no dispute relating to the opening balance of kraft paper as on 1-4-2006 and also the quantity of kraft paper procured by the appellants during the entire year which is 6,90,759 kgs - The claim that they were not issuing specific and know quantity for production appears to be an after thought requiring them to work out the quantity issued backwards from the quantity of final products manufactured - The explanation given regarding the figures mentioned in the tally sheet being not authentic is not acceptable. The reliance placed by the department on this figures for demand of duty cannot be faulted In the present case, on perusal of the Show Cause Notice it is found that no such evidence about clandestine removal is being relied upon. Therefore, the penalty equal to the duty demand confirmed may not be warranted - Decided against the assessee
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