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2014 (4) TMI 1228 - AT - Central ExciseVariation in the value of sales figure as reported in Profit and Loss Account and Sales Tax Returns with ER-1 returns for the years 2007-08 and 2008-09 - Demand of Central excise duty - Held that:- The appellant had placed the records. The learned Authorised Representative also made submission to distinguish these evidences. So, it is appropriate that the matter is required to be examined by the adjudicating authority after considering these evidences - appeal allowed by way of remand.
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