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    <description>The appeal was disposed of with the penalties for shortages being set aside due to lack of evidence for clandestine removal. However, the confiscation of excess Kraft paper, redemption fine, and penalty were upheld as proper explanations or evidence were not provided for the unrecorded Kraft paper. The Commissioner (Appeals) upheld the appeal but set aside the penalty imposed on an employee.</description>
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      <description>The appeal was disposed of with the penalties for shortages being set aside due to lack of evidence for clandestine removal. However, the confiscation of excess Kraft paper, redemption fine, and penalty were upheld as proper explanations or evidence were not provided for the unrecorded Kraft paper. The Commissioner (Appeals) upheld the appeal but set aside the penalty imposed on an employee.</description>
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