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1985 (1) TMI 325 - AT - Central ExciseExtract: ....... rule 9A(5) applied to such cases before amendment of the rule on 11-4-81 is correct. 5. Accordingly, we allow the appeal to the extent that we set aside the demand for duty in respect of 74,716 kgs. of unmanufactured tobacco found short in the appellant’s warehouse. In other respects, we confirm the impugned order and reject the appeal.
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