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2005 (9) TMI 87 - SC - Central ExciseDemand based on surmises and conjunctures - Held that:- there is no challenge to the acceptance of Respondents defence to ESI and Provident Fund returns. Thus the only other material available is the statement prepared on basis of wages paid by the Respondents. We thus find that the Tribunal is right in holding that the order of the Collector is based solely on surmises and conjunctures - Non infirmity in order - Decided against Revenue.
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