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    <title>2020 (4) TMI 376 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found that the discrepancy in stock identified by the Public Sector Undertaking was a normal loss due to handling, evaporation, and calculation errors. The Tribunal accepted the appellant&#039;s explanation and ruled out clandestine removal, overturning the decision of the Commissioner (Appeals) and Addl. Commissioner. Consequently, the appeal was allowed, the original order was set aside, and the appellant was granted appropriate relief as per the law.</description>
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      <description>The Tribunal found that the discrepancy in stock identified by the Public Sector Undertaking was a normal loss due to handling, evaporation, and calculation errors. The Tribunal accepted the appellant&#039;s explanation and ruled out clandestine removal, overturning the decision of the Commissioner (Appeals) and Addl. Commissioner. Consequently, the appeal was allowed, the original order was set aside, and the appellant was granted appropriate relief as per the law.</description>
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