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2014 (11) TMI 237 - CESTAT MUMBAIShortage of goods - Petroleum products - Held that:- Duty has been demanded on the shortage of goods found at the end of the buyer which is less than 0.5% of the clearance made by the appellant. In appellant's own case, the Hon'ble High Court [2013 (3) TMI 481 - BOMBAY HIGH COURT] has held that shortage of 1% as transit loss based on the CBEC circular 55/89 dated 15.12.1989 and in this case the shortage if 0.5%. Therefore, I hold that in this case proceedings against the appellant were not warranted. - Decided in favour of assessee.
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