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    <title>2004 (12) TMI 148 - CESTAT, NEW DELHI</title>
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    <description>Remission of duty on zinc and lead concentrates stored in the open was examined where only a small percentage of loss was reported over the relevant period. The loss was treated as reasonable in light of open storage conditions, bulk handling and transportation, and the accounting policy allowing shortage within a specified limit. As no tangible evidence showed clandestine removal or other unauthorised clearance, the duty demand and disallowance of remission were found unsustainable. The orders below were set aside and relief followed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53573</link>
      <description>Remission of duty on zinc and lead concentrates stored in the open was examined where only a small percentage of loss was reported over the relevant period. The loss was treated as reasonable in light of open storage conditions, bulk handling and transportation, and the accounting policy allowing shortage within a specified limit. As no tangible evidence showed clandestine removal or other unauthorised clearance, the duty demand and disallowance of remission were found unsustainable. The orders below were set aside and relief followed.</description>
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