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    <title>2004 (5) TMI 498 - CESTAT, MUMBAI</title>
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    <description>The tribunal set aside the duty demand and penalty imposed on a textile processing unit due to insufficient evidence of clandestine removal of fabrics. Despite the Director&#039;s admission of duty liability, the lack of concrete proof led to the decision in favor of the appellants. The tribunal emphasized the necessity of thorough inventory maintenance and documentation to accurately determine shortages, granting relief to the appellants based on the benefit of doubt extended to them.</description>
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      <description>The tribunal set aside the duty demand and penalty imposed on a textile processing unit due to insufficient evidence of clandestine removal of fabrics. Despite the Director&#039;s admission of duty liability, the lack of concrete proof led to the decision in favor of the appellants. The tribunal emphasized the necessity of thorough inventory maintenance and documentation to accurately determine shortages, granting relief to the appellants based on the benefit of doubt extended to them.</description>
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