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    <title>2018 (12) TMI 489 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demand on the shortage of finished goods and raw material. It found no evidence of clandestine removal, accepting the explanation of spillage and evaporation over time. The decision was influenced by the manager&#039;s statement and previous Tribunal precedent requiring corroborating evidence for such allegations. The appellant successfully argued against the Revenue&#039;s position based on the lack of supporting evidence and the nature of the goods involved.</description>
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      <description>The Tribunal allowed the appeal, setting aside the duty demand on the shortage of finished goods and raw material. It found no evidence of clandestine removal, accepting the explanation of spillage and evaporation over time. The decision was influenced by the manager&#039;s statement and previous Tribunal precedent requiring corroborating evidence for such allegations. The appellant successfully argued against the Revenue&#039;s position based on the lack of supporting evidence and the nature of the goods involved.</description>
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