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2008 (7) TMI 171 - CESTAT KOLKATAWrong computation of duty demand taking highest value prevailing at depot on day of removal from factory – duty paid by appellant more than actual liability as indicated from Annexures to SCN - allegation of collecting excess amount from the customers as duty is not proved. In this regard, the burden entirely lies on the Department which cannot be shifted to the Appellants – duty paid as per directions of filed officer so suppression not proved– demand not sustainable on merits & on limitation
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