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2008 (9) TMI 251 - CESTAT AHMEDABADCompounded levy scheme – breaking of seal of stenter - seal was found to be intact on 7-2-2000 but found broken on 26-4-2000 - Partner admitting having broken the seal on 4-4-2000 without prior permission by Central Excise authorities – since there is not evidence that seal actually broken prior to 4-4-2000, seal broken in February itself would be on basis of assumptions and presumptions, demand raised for February and March, 2000 is set aside by extending benefit of doubt – further, nothing on record to prove involvement of buyers in breaking of seal, penalty on buyer not imposable
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