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    <title>2004 (3) TMI 278 - CESTAT, MUMBAI</title>
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    <description>The tribunal allowed both appeals, setting aside the Commissioner (Appeals) orders, as the discrepancies in received quantities never exceeded 0.5%, and the explanation provided by the appellants regarding weigh-bridge differences was deemed plausible. The tribunal emphasized the absence of evidence of deliberate evasion or underpayment, supported by previous tribunal decisions allowing the practice of ignoring marginal differences in received quantities.</description>
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      <description>The tribunal allowed both appeals, setting aside the Commissioner (Appeals) orders, as the discrepancies in received quantities never exceeded 0.5%, and the explanation provided by the appellants regarding weigh-bridge differences was deemed plausible. The tribunal emphasized the absence of evidence of deliberate evasion or underpayment, supported by previous tribunal decisions allowing the practice of ignoring marginal differences in received quantities.</description>
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