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    <title>2012 (2) TMI 427 - CESTAT NEW DELHI</title>
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    <description>The Tribunal rejected the Revenue&#039;s appeal in a case involving alleged clandestine removal of goods without duty payment. The dispute arose from discrepancies in the quantity of goods recorded in production registers. The Tribunal accepted the respondent&#039;s explanations for the differences, attributing them to factors like spillage and evaporation. Emphasizing industry practices of slightly overfilling retail packs, the Tribunal found no evidence of clandestine removal and upheld the respondent&#039;s commitment to quality and compliance. Consequently, the Tribunal ruled in favor of the respondent, rejecting the Revenue&#039;s appeal due to the lack of merit in their arguments.</description>
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    <pubDate>Wed, 15 Feb 2012 00:00:00 +0530</pubDate>
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      <title>2012 (2) TMI 427 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=246385</link>
      <description>The Tribunal rejected the Revenue&#039;s appeal in a case involving alleged clandestine removal of goods without duty payment. The dispute arose from discrepancies in the quantity of goods recorded in production registers. The Tribunal accepted the respondent&#039;s explanations for the differences, attributing them to factors like spillage and evaporation. Emphasizing industry practices of slightly overfilling retail packs, the Tribunal found no evidence of clandestine removal and upheld the respondent&#039;s commitment to quality and compliance. Consequently, the Tribunal ruled in favor of the respondent, rejecting the Revenue&#039;s appeal due to the lack of merit in their arguments.</description>
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