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<h1>Appeal dismissed due to unexplained LDPE granules removal, inadequate penalty imposed.</h1> The appeal was dismissed as the appellants failed to provide a credible explanation for the unaccounted LDPE granules, indicating clandestine removal. The ... Demand - Non-accountal of LDPE granules The appeal challenged an order confirming duty on LDPE granules not properly accounted for. The appellants' explanation was found not tenable, and clandestine removal was indicated by shortages. The appeal was rejected as there was clear admission of non-accountal and removal of goods clandestinely. Penalty of Rs. 5,000/- was deemed meagre.