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    <title>2009 (2) TMI 622 - CESTAT,  NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi, dismissed the Department&#039;s appeal regarding the alleged clandestine removal of goods and demand of payment. The Tribunal found that the excessive use of raw materials did not sufficiently prove clandestine removal, and the discrepancy in input-output ratio was not significant to justify the demand. Lack of evidence supporting unaccounted production led to the Commissioner&#039;s decision in favor of the assessee, resulting in the dismissal of the Department&#039;s appeal.</description>
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      <description>The Appellate Tribunal CESTAT, New Delhi, dismissed the Department&#039;s appeal regarding the alleged clandestine removal of goods and demand of payment. The Tribunal found that the excessive use of raw materials did not sufficiently prove clandestine removal, and the discrepancy in input-output ratio was not significant to justify the demand. Lack of evidence supporting unaccounted production led to the Commissioner&#039;s decision in favor of the assessee, resulting in the dismissal of the Department&#039;s appeal.</description>
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