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    <title>2017 (1) TMI 362 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the order in a case involving allegations of clandestine removal of goods without duty payment and mis-utilization of credit on inputs by a plastic spool manufacturer. The appellant contested duty demands, citing discrepancies in stock due to record-keeping errors and lack of evidence for clandestine intent. The judgment emphasized the importance of proper consideration of documentary evidence, burning losses in manufacturing, and reevaluation of excessive redemption fines. The matter was remanded for fresh adjudication, stressing the need for a comprehensive reassessment of all aspects and potential penalty imposition on co-appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337282</link>
      <description>The Tribunal set aside the order in a case involving allegations of clandestine removal of goods without duty payment and mis-utilization of credit on inputs by a plastic spool manufacturer. The appellant contested duty demands, citing discrepancies in stock due to record-keeping errors and lack of evidence for clandestine intent. The judgment emphasized the importance of proper consideration of documentary evidence, burning losses in manufacturing, and reevaluation of excessive redemption fines. The matter was remanded for fresh adjudication, stressing the need for a comprehensive reassessment of all aspects and potential penalty imposition on co-appellants.</description>
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