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    <title>2018 (4) TMI 1231 - CESTAT NEW DELHI</title>
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    <description>The appellant, a registered dealer with the Central Excise Department, appealed against an Order-in-Appeal confirming a duty of Rs. 13,46,036/- along with an equal penalty for shortages of raw materials and clandestine clearance of goods. The Tribunal found discrepancies but allowed the appellant to set off Cenvat credit on raw materials and set aside demands related to certain invoices. The allegation of clandestine removal based on parallel invoices was unsupported, and the demand based on loose papers for production planning was set aside. The Tribunal upheld a reduced demand and penalty, granting partial relief to the appellant.</description>
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    <pubDate>Tue, 10 Apr 2018 00:00:00 +0530</pubDate>
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      <title>2018 (4) TMI 1231 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=359120</link>
      <description>The appellant, a registered dealer with the Central Excise Department, appealed against an Order-in-Appeal confirming a duty of Rs. 13,46,036/- along with an equal penalty for shortages of raw materials and clandestine clearance of goods. The Tribunal found discrepancies but allowed the appellant to set off Cenvat credit on raw materials and set aside demands related to certain invoices. The allegation of clandestine removal based on parallel invoices was unsupported, and the demand based on loose papers for production planning was set aside. The Tribunal upheld a reduced demand and penalty, granting partial relief to the appellant.</description>
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      <pubDate>Tue, 10 Apr 2018 00:00:00 +0530</pubDate>
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