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    <title>2021 (7) TMI 327 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the order-in-appeal and restoring the order-in-original. The appellant was entitled to consequential benefits as the method of stock verification was deemed flawed, and the explanations for the shortage were considered reasonable. The demand and penalty imposed by the Commissioner (Appeals) were unjustified due to lack of corroborative evidence of clandestine removal.</description>
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      <description>The Tribunal allowed the appeal, setting aside the order-in-appeal and restoring the order-in-original. The appellant was entitled to consequential benefits as the method of stock verification was deemed flawed, and the explanations for the shortage were considered reasonable. The demand and penalty imposed by the Commissioner (Appeals) were unjustified due to lack of corroborative evidence of clandestine removal.</description>
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