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    <title>2016 (11) TMI 423 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, rejecting the Revenue&#039;s claim of clandestine clearances due to a lack of evidence. The appellants successfully argued that the discrepancy in recorded stock was due to unfinished goods not yet entered in the records. The Tribunal emphasized the timing of entry post-finishing and relied on previous decisions to support this interpretation. The redemption fine and penalties imposed by the Revenue were overturned, with the judgment in favor of the appellants pronounced on 21/03/2016 by Mr. Raju, Member (Technical).</description>
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      <link>https://www.taxtmi.com/caselaws?id=334405</link>
      <description>The Tribunal allowed the appeal, rejecting the Revenue&#039;s claim of clandestine clearances due to a lack of evidence. The appellants successfully argued that the discrepancy in recorded stock was due to unfinished goods not yet entered in the records. The Tribunal emphasized the timing of entry post-finishing and relied on previous decisions to support this interpretation. The redemption fine and penalties imposed by the Revenue were overturned, with the judgment in favor of the appellants pronounced on 21/03/2016 by Mr. Raju, Member (Technical).</description>
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