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2004 (5) TMI 227 - CESTAT, KOLKATAExtract: .......tment will be free to initiate proceedings regarding the 7 AR-4S which were diverted for home consumption or short payment of duty. Hence the appeal is rejected with the direction that the Department will be at liberty to initiate proceedings in respect of said 7 AR-4S which was diverted for home consumption, if there was any short payment of duty.
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