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2008 (2) TMI 225 - CESTAT, MUMBAIDifference in invoices & delivery challans – in invoices, only number of “drums” are shown but in challans, number of “lids & bottoms” are also shown – no evidence produced by revenue of collection of extra money for lids or bottom – so demand is not justified – confiscation on ground that Lids & Bottom of drums are not accounted in RG-1 register, is justified - demand can’t be challenged by assessee mere for non-mentioning of sub-clause of Rule 173Q in SCN – appeal partly allowed
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