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2004 (5) TMI 166 - AT - Central ExciseExtract: .......un also we find that the assessee has produced sufficient material to show that the difference in numbers cannot be in excess of loss sustained in the manufacturing process. Since the demand of duty is not sustainable, naturally, the imposition of penalty also cannot be upheld. 12.In the result, we set aside the order impugned and allow the appeal.
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