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2003 (12) TMI 213 - AT - Central ExciseExtract: .......ral use which could be sourced from manufacturers, who are not subjected to excise duty being in small scale. Therefore, indication of quantum of excise duty on the invoices without a corresponding debit particulars in PLA or RG 23, is not a condonable deficiency. 6. Accordingly, I hold that the appeal is without any merit and the same is rejected.
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