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    <title>2008 (11) TMI 507 - CESTAT, MUMBAI</title>
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    <description>The Tribunal granted a stay petition against the Order-in-Appeal confirming demand and penalty under the Central Excise Tariff Act, 1985. The Tribunal considered the minimal shortages during stock taking, confirmed that inputs were used within the factory, and found no evidence of inputs being cleared without duty payment. Precedents were cited to support the reasonableness of shortages, leading to the waiver of duty pre-deposit and penalty. Recovery was stayed pending appeal disposal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125118</link>
      <description>The Tribunal granted a stay petition against the Order-in-Appeal confirming demand and penalty under the Central Excise Tariff Act, 1985. The Tribunal considered the minimal shortages during stock taking, confirmed that inputs were used within the factory, and found no evidence of inputs being cleared without duty payment. Precedents were cited to support the reasonableness of shortages, leading to the waiver of duty pre-deposit and penalty. Recovery was stayed pending appeal disposal.</description>
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      <pubDate>Tue, 11 Nov 2008 00:00:00 +0530</pubDate>
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