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    <title>2006 (6) TMI 302 - CESTAT, NEW DELHI</title>
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    <description>The appeal was dismissed by the Tribunal as it found no fault in the Commissioner (Appeals) order setting aside the demand for shortage of finished goods. The physical verification was done on an average basis, resulting in a total shortage of 1.09% of the total stock, which was not disputed by the Revenue. There was no evidence to show that the cleared goods found short were done so without payment of duty. The Cross-objections filed by the respondents were disposed of accordingly.</description>
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      <description>The appeal was dismissed by the Tribunal as it found no fault in the Commissioner (Appeals) order setting aside the demand for shortage of finished goods. The physical verification was done on an average basis, resulting in a total shortage of 1.09% of the total stock, which was not disputed by the Revenue. There was no evidence to show that the cleared goods found short were done so without payment of duty. The Cross-objections filed by the respondents were disposed of accordingly.</description>
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