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    <title>2015 (1) TMI 1346 - CESTAT, NEW DELHI</title>
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    <description>The tribunal held that duty cannot be imposed on the appellant, a bonded warehouse, as they were not the manufacturer or producer of the goods in question. The impugned order demanding duties on shortages and excesses found during an audit was deemed unsustainable and set aside. The appellant&#039;s appeal was allowed, providing for consequential relief if necessary.</description>
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      <title>2015 (1) TMI 1346 - CESTAT, NEW DELHI</title>
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      <description>The tribunal held that duty cannot be imposed on the appellant, a bonded warehouse, as they were not the manufacturer or producer of the goods in question. The impugned order demanding duties on shortages and excesses found during an audit was deemed unsustainable and set aside. The appellant&#039;s appeal was allowed, providing for consequential relief if necessary.</description>
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