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    <title>2004 (1) TMI 573 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants regarding the denial of modvat credit on goods found short, overturning the decision due to lack of evidence supporting the denial. However, the penalty imposed on the appellants for unauthorized storage of goods in the open space was upheld. The confiscation of excess goods was not contested, and a redemption fine was paid for their release.</description>
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      <description>The Tribunal ruled in favor of the appellants regarding the denial of modvat credit on goods found short, overturning the decision due to lack of evidence supporting the denial. However, the penalty imposed on the appellants for unauthorized storage of goods in the open space was upheld. The confiscation of excess goods was not contested, and a redemption fine was paid for their release.</description>
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