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2012 (5) TMI 551 - AT - Central ExciseDuty demand - appellants claim shrinkage of grey fabrics higher than the limit prescribed by the Board vide their Circular dated 9-3-1994 - Held that:- Admittedly, apart from the shrinkage, which stands claimed by the respondents to the extent of 12.53%, there is absolutely no other evidence on record to indicate any removal of their final products without payment of duty. In the absence of same, confirmation of demand cannot be upheld - Decided against Revenue.
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