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    <title>2004 (10) TMI 180 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant in a case involving duty demand, confiscation, and penalty based on shortages and excesses found during stock taking at the factory. Despite objections raised and uncertainties in the verification process, lower authorities upheld the findings based on a signed Panchanama. However, the Tribunal noted doubts in the verification method and discrepancies in stock quantities, ultimately setting aside the impugned order in favor of the appellant due to uncertainties in the verification process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53468</link>
      <description>The Tribunal ruled in favor of the appellant in a case involving duty demand, confiscation, and penalty based on shortages and excesses found during stock taking at the factory. Despite objections raised and uncertainties in the verification process, lower authorities upheld the findings based on a signed Panchanama. However, the Tribunal noted doubts in the verification method and discrepancies in stock quantities, ultimately setting aside the impugned order in favor of the appellant due to uncertainties in the verification process.</description>
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