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2007 (8) TMI 611 - AT - Central ExciseExtract: .......03 (158) E.L.T. 49 (Tri.-Kol.) , relied upon by the appellant, the demand of duty on the shortages of stock is not justified. As such, I do not find any basis for confirmation of demand/penalties against the appellants. Impugned order is accordingly set aside and appeals are allowed with consequential relief to the appellants. (Pronounced in Court)
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