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    <title>2017 (8) TMI 884 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the demand for excise duty on a claimed abnormal processing loss of 16%. The decision emphasized the lack of evidence from the Revenue to substantiate the abnormality of the loss and failure to counter the appellant&#039;s claim of irrecoverable waste supported by a Chartered Engineer&#039;s certificate. The Tribunal underscored the importance of evidence-based assessments in excise duty cases and the necessity for concrete proof to uphold such demands.</description>
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      <description>The Tribunal ruled in favor of the appellant, setting aside the demand for excise duty on a claimed abnormal processing loss of 16%. The decision emphasized the lack of evidence from the Revenue to substantiate the abnormality of the loss and failure to counter the appellant&#039;s claim of irrecoverable waste supported by a Chartered Engineer&#039;s certificate. The Tribunal underscored the importance of evidence-based assessments in excise duty cases and the necessity for concrete proof to uphold such demands.</description>
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