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    <title>2016 (12) TMI 282 - CESTAT NEW DELHI</title>
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    <description>Admissions, recovered loose papers, log sheets and a corroborating statement of the General Manager were treated as sufficient evidence to sustain duty on the admitted shortage of sponge iron and alleged clandestine removal, and the assessee produced no material to dislodge those findings. On the larger allegation of suppressed production and clandestine clearance, the adjudication order contained internally inconsistent observations on the same evidence, including notes that part of the demand could not be rejected outright while other entries were unsustainable. The confirmed demand on shortage was upheld, but the remaining demand was remanded for de novo adjudication.</description>
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    <pubDate>Thu, 17 Nov 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 282 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=335637</link>
      <description>Admissions, recovered loose papers, log sheets and a corroborating statement of the General Manager were treated as sufficient evidence to sustain duty on the admitted shortage of sponge iron and alleged clandestine removal, and the assessee produced no material to dislodge those findings. On the larger allegation of suppressed production and clandestine clearance, the adjudication order contained internally inconsistent observations on the same evidence, including notes that part of the demand could not be rejected outright while other entries were unsustainable. The confirmed demand on shortage was upheld, but the remaining demand was remanded for de novo adjudication.</description>
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