2005 (7) TMI 226

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.... [Order per : Moheb Ali M., Member (T)]. - The appellants are engaged in the manufacture of newsprint classified under Chapter Heading 48.01 and writing and printing paper classified under Chapter Heading 48.02. The present dispute relates to clearances of consignments of newsprint. The contention of the department is that the appellants have cleared 41,499 kgs. of newsprint illicitly, evading p....

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....does not bring out that differential quantity was supplied to anybody other than the newspaper publisher. The Commissioner's contention that duty is leviable on the differential quantity because there is a weight difference cannot be sustained so long as the department is not in a position to establish that the differential quantity if at all has really gone to persons other than newspaper publish....