2008 (9) TMI 827

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..... Kumar, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Shri P. Debnath, ld. Advocate appearing for the appellants states that the impugned bottles of aerated water were destroyed on account of breakage under high pressure and handling within the factory premises in the bonded store room. He states that the breakage percentage is well below the nor .....

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..... sions made from both sides and the fact that the percentage of breakage is reasonable and duty involved is also meagre, we are of the view that this is a fit case for extending the benefit of doubt to the appellants, particularly, since they are periodically intimating to the Excise Department about the breakage every month and it was open to the Excise Authorities to make a visit for inspection o .....

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