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    <title>2011 (7) TMI 339 - CESTAT, AHEMDABAD</title>
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    <description>The appeal was allowed in favor of the appellants based on the precedent set by a previous case, Swati Polyester. The duty demand was found to be unjustified as it was solely based on calculations without evidence of clandestine removal or non-accountal of production. The Member considered the discrepancy in raw material consumed and finished products cleared, ultimately ruling in favor of the appellants due to the lack of concrete evidence supporting the duty demand.</description>
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      <description>The appeal was allowed in favor of the appellants based on the precedent set by a previous case, Swati Polyester. The duty demand was found to be unjustified as it was solely based on calculations without evidence of clandestine removal or non-accountal of production. The Member considered the discrepancy in raw material consumed and finished products cleared, ultimately ruling in favor of the appellants due to the lack of concrete evidence supporting the duty demand.</description>
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