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    <title>2015 (3) TMI 1139 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and remanded the assessee&#039;s appeal for the calculation of duty on the shortage of raw material. The Tribunal found the method of average weighment for finished goods unreliable and unsustainable, dropping the charge of shortage. However, physical counting revealed a shortage of raw material, leading to a modified order for duty payment and remand for quantification. The Tribunal upheld the order with minor calculation corrections.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and remanded the assessee&#039;s appeal for the calculation of duty on the shortage of raw material. The Tribunal found the method of average weighment for finished goods unreliable and unsustainable, dropping the charge of shortage. However, physical counting revealed a shortage of raw material, leading to a modified order for duty payment and remand for quantification. The Tribunal upheld the order with minor calculation corrections.</description>
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