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    <title>2004 (4) TMI 143 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi upheld the duty payable by the respondents for shortages of non-alloy steel ingots and runners and risers, despite the Commissioner (Appeals) setting aside the duty demand based on the plea that the quantity was estimated, not weighed. The Tribunal emphasized that the Director&#039;s admission of shortages during inspection precluded disputing the verification method used. The penalty imposed on the respondents was reduced, and the appeal of the Revenue was accepted, resulting in the duty and reduced penalty being upheld.</description>
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    <pubDate>Wed, 07 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 143 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52825</link>
      <description>The Appellate Tribunal CESTAT, New Delhi upheld the duty payable by the respondents for shortages of non-alloy steel ingots and runners and risers, despite the Commissioner (Appeals) setting aside the duty demand based on the plea that the quantity was estimated, not weighed. The Tribunal emphasized that the Director&#039;s admission of shortages during inspection precluded disputing the verification method used. The penalty imposed on the respondents was reduced, and the appeal of the Revenue was accepted, resulting in the duty and reduced penalty being upheld.</description>
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      <pubDate>Wed, 07 Apr 2004 00:00:00 +0530</pubDate>
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