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2008 (3) TMI 79 - AT - Central ExciseAllegation of clandestine removal on ground that fabrics were removed without stentering – since appellant is under the compounded levy scheme, the actual production and clearances are not relevant for determining the quantum of excise duty payable – assessee get no benefit by showing lesser production in books of accounts under this scheme – moreover there is no evidence(test result) to prove that fabrics were removed without stentering - confiscation/penalty imposed are not sustainable
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