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    <title>2017 (3) TMI 1600 - CESTAT CHANDIGARH</title>
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    <description>The Revenue appealed against the dropping of the shortage of goods charge by the Commissioner (A). The Appellate Tribunal found the investigation deficient and incomplete, leading to the disproval of the charge. Consequently, the Tribunal upheld the decision to drop the charge, allowing Cenvat credit to the respondent and ruling out any penalty imposition. The Tribunal dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision.</description>
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      <title>2017 (3) TMI 1600 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=197282</link>
      <description>The Revenue appealed against the dropping of the shortage of goods charge by the Commissioner (A). The Appellate Tribunal found the investigation deficient and incomplete, leading to the disproval of the charge. Consequently, the Tribunal upheld the decision to drop the charge, allowing Cenvat credit to the respondent and ruling out any penalty imposition. The Tribunal dismissed the Revenue&#039;s appeal, affirming the Commissioner&#039;s decision.</description>
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