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    <title>2008 (2) TMI 265 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellant, as the demand for duty was found unsustainable on merit and limitation grounds. The allegations of excess utilization of duty paid raw materials were dismissed, with the Tribunal noting the detailed explanations provided by the appellant regarding natural loss, conversion loss, and processing loss. The Tribunal also rejected the claim of clandestine removal of inputs, ultimately providing consequential relief to the appellant and overturning the decision of the lower authorities.</description>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellant, as the demand for duty was found unsustainable on merit and limitation grounds. The allegations of excess utilization of duty paid raw materials were dismissed, with the Tribunal noting the detailed explanations provided by the appellant regarding natural loss, conversion loss, and processing loss. The Tribunal also rejected the claim of clandestine removal of inputs, ultimately providing consequential relief to the appellant and overturning the decision of the lower authorities.</description>
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