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    <title>2005 (8) TMI 513 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the previous order that confirmed duty demand on inputs due to shortages at the factory. The decision emphasized the lack of concrete evidence for clandestine removal of inputs and the importance of proving such allegations beyond doubt. The Tribunal noted discrepancies in the statutory account entries and the failure to consider in-process stock, ultimately providing consequential relief to the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=116672</link>
      <description>The Tribunal allowed the appeal, setting aside the previous order that confirmed duty demand on inputs due to shortages at the factory. The decision emphasized the lack of concrete evidence for clandestine removal of inputs and the importance of proving such allegations beyond doubt. The Tribunal noted discrepancies in the statutory account entries and the failure to consider in-process stock, ultimately providing consequential relief to the appellants.</description>
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