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2010 (8) TMI 803 - AT - Central ExciseExtract: .......d that there was a sale. 7. Under these circumstances, it has to be held that the impugned order is beyond the proposal in the show cause notice and in absence of any evidence to show the removal of dies from place of manufacture to other shed, the demand cannot be sustained. 8. Accordingly, the appeal is allowed. (Pronounced in Court on 20-8-2010)
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