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    <title>2000 (8) TMI 703 - CEGAT, NEW DELHI</title>
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    <description>The appellate authority remanded the case for a fresh decision due to discrepancies in the original order regarding unaccounted finished goods, emphasizing the need for proper examination of documents. The duty on the short raw material was upheld, along with the penalty imposed. The appeal was partly allowed for a new adjudication on the finished goods, confirming duty and penalty for the raw material shortage. The case underscores the significance of meticulous documentation and explanation in excise duty cases to substantiate claims and resolve discrepancies effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=97602</link>
      <description>The appellate authority remanded the case for a fresh decision due to discrepancies in the original order regarding unaccounted finished goods, emphasizing the need for proper examination of documents. The duty on the short raw material was upheld, along with the penalty imposed. The appeal was partly allowed for a new adjudication on the finished goods, confirming duty and penalty for the raw material shortage. The case underscores the significance of meticulous documentation and explanation in excise duty cases to substantiate claims and resolve discrepancies effectively.</description>
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