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    <title>2017 (3) TMI 1073 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeal filed by Revenue, affirming the decision of the Commissioner (Appeals) to set aside the demand for excise duty on the alleged shortage of sponge iron and unaccounted clearances based on recovered documents. The Tribunal found that the shortage was inaccurately determined and that the demand for excise duty lacked substantiating evidence, ultimately ruling in favor of the respondent in both aspects of the case.</description>
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      <title>2017 (3) TMI 1073 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=340570</link>
      <description>The Tribunal dismissed the appeal filed by Revenue, affirming the decision of the Commissioner (Appeals) to set aside the demand for excise duty on the alleged shortage of sponge iron and unaccounted clearances based on recovered documents. The Tribunal found that the shortage was inaccurately determined and that the demand for excise duty lacked substantiating evidence, ultimately ruling in favor of the respondent in both aspects of the case.</description>
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