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    <title>2014 (11) TMI 864 - ALLAHABAD HIGH COURT</title>
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    <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision regarding the condonation of duty on lost goods during manufacturing, emphasizing the absence of evidence of clandestine removal. The appeal was dismissed as no substantial question of law arose from the factual findings. Similarly, the Tribunal affirmed the determination that shortage of dutiable goods was not clandestine removal but attributable to process loss, leading to the dismissal of the appeal. Regarding duty paid/bonded lubricating oil found short, the Tribunal concurred that it was within permissible limits and dismissed the appeal based on factual findings.</description>
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      <title>2014 (11) TMI 864 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=253547</link>
      <description>The Tribunal upheld the Commissioner (Appeals)&#039; decision regarding the condonation of duty on lost goods during manufacturing, emphasizing the absence of evidence of clandestine removal. The appeal was dismissed as no substantial question of law arose from the factual findings. Similarly, the Tribunal affirmed the determination that shortage of dutiable goods was not clandestine removal but attributable to process loss, leading to the dismissal of the appeal. Regarding duty paid/bonded lubricating oil found short, the Tribunal concurred that it was within permissible limits and dismissed the appeal based on factual findings.</description>
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