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    <title>2015 (12) TMI 248 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the appellant, a 100% EOU, in a case involving alleged shortages of yarn and wool waste in their factory. It was determined that the shortage of yarn was due to shifting damaged goods to another location within the same compound, supported by evidence. The Tribunal deemed the shortage in yarn not genuine and set aside the duty demand and penalty related to it. However, the duty demand for the wool waste shortage was upheld, as the explanation provided was not accepted due to the timing of the stocktaking.</description>
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    <pubDate>Thu, 22 Jan 2015 00:00:00 +0530</pubDate>
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      <title>2015 (12) TMI 248 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=268944</link>
      <description>The Tribunal found in favor of the appellant, a 100% EOU, in a case involving alleged shortages of yarn and wool waste in their factory. It was determined that the shortage of yarn was due to shifting damaged goods to another location within the same compound, supported by evidence. The Tribunal deemed the shortage in yarn not genuine and set aside the duty demand and penalty related to it. However, the duty demand for the wool waste shortage was upheld, as the explanation provided was not accepted due to the timing of the stocktaking.</description>
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      <pubDate>Thu, 22 Jan 2015 00:00:00 +0530</pubDate>
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