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2008 (1) TMI 202 - AT - Central ExciseDemand on ground that goods were not directly exported from their premises but were exported from premises of merchant exporters - number of pieces mentioned in invoices & shipping bills tally - Mentioning of other additional items in shipping bill cannot mean that goods in question were not exported - Once the goods have been exported then mere not mentioning of words “export through merchant exporters” cannot result in demand of duty as there is no evidence that goods have been cleared to DTA
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