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2012 (11) TMI 775 - AT - Central ExciseShortages in the stock of Sponge iron - Held that:- The weighment of the sponge iron was not actually done but the same was based upon the basis of weight of 1 cubic feet of sponge iron, thus it can be safely concluded that shortages arrived at by the officers were not real but were deceitful being based upon calculative method. No justification in demand of duty in respect of sponge iron - in favour of assessee.
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