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2005 (12) TMI 198 - AT - Central ExciseExtract: .......rengthened by the Tribunal ruling in the case of Maruti Udyog Ltd. (supra) which has also accepted a similar explanation, wherein also the shortage was only to an extent of 0.24 of inputs. In view of the cited rulings, I do not find any merit in the Revenue s appeal and the same is rejected. (Dictated and pronounced in the open Court on 20-12-2005)
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