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1978 (8) TMI 83 - CGOVT - Central ExciseExtract: .......o was affected by rain water, the tobacco at the time of seizure was rebagged for weighment by the Central Excise officer. The petitioner s plea that the difference in number of bags was due to rebagging of tobacco is acceptable. Considering all the facts and circumstances of the case in totality, Government of India allow the revision application.
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