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    <title>2010 (4) TMI 959 - CESTAT NEW DELHI</title>
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    <description>Allegations of clandestine removal based on high reprocessing losses in brown sugar failed where the department relied mainly on the loss percentage and did not address the molasses admittedly generated during the process. The assessee had explained the losses and regularly filed returns without suppression, while the record contained no cogent or tangible evidence of secret removal. The explanation for abnormal loss was accepted, and the demand of duty, interest and penalty was therefore set aside and the appellate order was upheld.</description>
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      <link>https://www.taxtmi.com/caselaws?id=155635</link>
      <description>Allegations of clandestine removal based on high reprocessing losses in brown sugar failed where the department relied mainly on the loss percentage and did not address the molasses admittedly generated during the process. The assessee had explained the losses and regularly filed returns without suppression, while the record contained no cogent or tangible evidence of secret removal. The explanation for abnormal loss was accepted, and the demand of duty, interest and penalty was therefore set aside and the appellate order was upheld.</description>
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