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    <title>2009 (12) TMI 808 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Department&#039;s appeal and upheld the duty demand with interest, while reducing the penalty under Rule 25 to a lesser amount under Rule 27 of the Central Excise Rules. The Tribunal emphasized the need for additional evidence to prove clandestine removal, noting that not every shortage amounts to such an offense. The Department failed to provide sufficient proof, leading to the rejection of the charge.</description>
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      <link>https://www.taxtmi.com/caselaws?id=153989</link>
      <description>The Tribunal dismissed the Department&#039;s appeal and upheld the duty demand with interest, while reducing the penalty under Rule 25 to a lesser amount under Rule 27 of the Central Excise Rules. The Tribunal emphasized the need for additional evidence to prove clandestine removal, noting that not every shortage amounts to such an offense. The Department failed to provide sufficient proof, leading to the rejection of the charge.</description>
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