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2009 (11) TMI 767 - CESTAT CHENNAIDiversion of free sale sugar to levy sugar quota - demand - It is the case of the appellants that they have paid the appropriate duty as applicable to levy sugar and free sale sugar in respect of the diverted quantities - Held that: - No material has been produced on behalf of the Department to prove the contrary that appellants have either short paid the duty or they have been any way compensated by the Govt. of India and thereby they have enriched themselves at the cost of the Govt. revenue. Hence, we are of the view that the impugned order passed by the lower appellate authority reversing the order of the original authority is not sustainable - appeal allowed - decided in favor of appellant.
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