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    <title>2000 (2) TMI 551 - CEGAT, MUMBAI</title>
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    <description>The court set aside the demand for duty and penalty imposed by the department due to discrepancies in the Tribunal&#039;s order, failure to consider various stages in the manufacture process, lack of evidence supporting the department&#039;s claims, and lack of clarity in production reports. The court noted inaccuracies in plant performance reports and RG1 register entries, highlighting the absence of evidence that production figures represented goods ready for dispatch. The decision was made based on the lack of clarity and discrepancies in the presented production data.</description>
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