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    <title>2018 (12) TMI 1103 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the demand for Central Excise duty on shortages beyond prescribed limits in an integrated steel plant, citing discrepancies in measuring standards for Pig iron and previous decisions where demands for shortages were not sustained. The burden to prove clandestine activities rested with the Revenue, and lacking sufficient evidence, the duty demand was deemed unjustified and time-barred. Following established legal principles and precedents, the appeal was allowed in favor of the appellant, aligning with prior Tribunal judgments and providing consequential relief.</description>
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      <title>2018 (12) TMI 1103 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=372334</link>
      <description>The Tribunal set aside the demand for Central Excise duty on shortages beyond prescribed limits in an integrated steel plant, citing discrepancies in measuring standards for Pig iron and previous decisions where demands for shortages were not sustained. The burden to prove clandestine activities rested with the Revenue, and lacking sufficient evidence, the duty demand was deemed unjustified and time-barred. Following established legal principles and precedents, the appeal was allowed in favor of the appellant, aligning with prior Tribunal judgments and providing consequential relief.</description>
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      <pubDate>Mon, 17 Dec 2018 00:00:00 +0530</pubDate>
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