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    <title>2006 (3) TMI 364 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It determined that the seized goods were duty discharged and not subject to confiscation. The Tribunal found the shortage of finished goods allegation unsubstantiated due to reliance on eye estimation without corroborative evidence, acknowledging potential errors in stock verification methods.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the order-in-appeal. It determined that the seized goods were duty discharged and not subject to confiscation. The Tribunal found the shortage of finished goods allegation unsubstantiated due to reliance on eye estimation without corroborative evidence, acknowledging potential errors in stock verification methods.</description>
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