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    <title>2012 (11) TMI 822 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant, highlighting the lack of evidence supporting the allegation of clandestine removal and the importance of corroborative proof. The demand of duty was confirmed as uncontested, emphasizing the distinction between shortages and illicit removal in excise matters.</description>
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