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    <title>2008 (4) TMI 604 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeals, upholding the Commissioner&#039;s decision on duty demand and penalty imposition. It found no evidence of clandestine removal of inputs or duty evasion by the company, attributing the shortage to reporting errors. Emphasizing the need for accurate documentation, the Tribunal rejected the Revenue&#039;s arguments and confirmed the reduction of penalties, stating there was no basis for penalty imposition under the Central Excise Act.</description>
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