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    <title>2012 (10) TMI 940 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the decision confirming duty demands and imposing penalties on the manufacturing company and its representative for shortages found during stock verification. The Tribunal emphasized the lack of evidence supporting clandestine removal of goods and noted that the mere admission of shortages without further proof does not warrant upholding duty demands. Previous precedents were cited to support the decision, ultimately leading to both appeals being allowed in favor of the appellants, granting them consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246636</link>
      <description>The Tribunal set aside the decision confirming duty demands and imposing penalties on the manufacturing company and its representative for shortages found during stock verification. The Tribunal emphasized the lack of evidence supporting clandestine removal of goods and noted that the mere admission of shortages without further proof does not warrant upholding duty demands. Previous precedents were cited to support the decision, ultimately leading to both appeals being allowed in favor of the appellants, granting them consequential relief.</description>
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