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    <title>2014 (6) TMI 163 - CESTAT NEW DELHI</title>
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    <description>The appellant faced allegations of duty appropriation and discrepancies in stock of finished goods. The court overturned the confirmation of demand, interest, and penalty, ruling in favor of the appellant. Lack of evidence for clandestine activities led to setting aside the demand based on assumptions. The appellant was entitled to a refund of the deposit made under protest. Both appeals were disposed of in favor of the appellant due to insufficient evidence supporting the Revenue&#039;s claims.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248259</link>
      <description>The appellant faced allegations of duty appropriation and discrepancies in stock of finished goods. The court overturned the confirmation of demand, interest, and penalty, ruling in favor of the appellant. Lack of evidence for clandestine activities led to setting aside the demand based on assumptions. The appellant was entitled to a refund of the deposit made under protest. Both appeals were disposed of in favor of the appellant due to insufficient evidence supporting the Revenue&#039;s claims.</description>
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      <pubDate>Wed, 23 Apr 2014 00:00:00 +0530</pubDate>
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