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    <title>2013 (11) TMI 440 - CESTAT NEW DELHI</title>
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    <description>The tribunal directed the appellant to deposit a specific amount as a condition for further proceedings, waiving the pre-deposit of the remaining duty and penalty. The judgment scrutinized the alleged sale of wastage as a final product, discrepancies in truck numbers on invoices, and shortage of raw material reflected in IT returns. Conflicting evidence and arguments were considered, emphasizing the challenges in determining duty liabilities and addressing manufacturing discrepancies.</description>
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      <description>The tribunal directed the appellant to deposit a specific amount as a condition for further proceedings, waiving the pre-deposit of the remaining duty and penalty. The judgment scrutinized the alleged sale of wastage as a final product, discrepancies in truck numbers on invoices, and shortage of raw material reflected in IT returns. Conflicting evidence and arguments were considered, emphasizing the challenges in determining duty liabilities and addressing manufacturing discrepancies.</description>
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