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1988 (6) TMI 256 - AT - Central ExciseExtract: ........ Merely because there has been a short levy or short payment of duty for whatever reason, it cannot ldquo legally rdquo be presumed that there has been evasion and that there has been deliberate contravention with intent to evade. 9. In the circumstances, the order passed by Collector (Appeals) is correct and is confirmed. The appeal is dismissed.
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