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    <title>2002 (11) TMI 195 - CEGAT, NEW DELHI</title>
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    <description>Remission of duty on molasses shortage could not be denied merely by labelling the application an afterthought where it was filed within about a month of stock verification. The shortage was accepted as below 2%, the level treated by binding Board circulars as condonable, and no clandestine removal had been established; that allegation had already been rejected in connected proceedings. On those facts, there was no sustainable basis to infer that the remission request was intended to cover up an offence, and the denial of remission was unsustainable.</description>
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    <pubDate>Tue, 26 Nov 2002 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=51690</link>
      <description>Remission of duty on molasses shortage could not be denied merely by labelling the application an afterthought where it was filed within about a month of stock verification. The shortage was accepted as below 2%, the level treated by binding Board circulars as condonable, and no clandestine removal had been established; that allegation had already been rejected in connected proceedings. On those facts, there was no sustainable basis to infer that the remission request was intended to cover up an offence, and the denial of remission was unsustainable.</description>
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      <pubDate>Tue, 26 Nov 2002 00:00:00 +0530</pubDate>
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