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2004 (8) TMI 113 - HC - Central ExciseExtract: ....... It has rightly relied upon the admission made by appellant (its director) for holding that shortage of material did exist in the factory and accordingly, upheld the demand for duty and penalty. 9.We, thus, do not find any issue of law much less substantial question of law that can be said to arise in appeal. It is accordingly, dismissed in limine.
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