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    <title>2018 (3) TMI 920 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal set aside the Order-in-Appeal demanding Central Excise duty for a shortage of finished goods estimated without actual weighment. It emphasized the burden on the Revenue to establish shortages and duty evasion through proper investigation, which was lacking in this case. The appellant&#039;s appeal was allowed, highlighting the necessity of actual weighment in duty assessments and the importance of evidence and burden of proof in excise duty cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=357217</link>
      <description>The Tribunal set aside the Order-in-Appeal demanding Central Excise duty for a shortage of finished goods estimated without actual weighment. It emphasized the burden on the Revenue to establish shortages and duty evasion through proper investigation, which was lacking in this case. The appellant&#039;s appeal was allowed, highlighting the necessity of actual weighment in duty assessments and the importance of evidence and burden of proof in excise duty cases.</description>
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      <pubDate>Wed, 07 Feb 2018 00:00:00 +0530</pubDate>
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