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2015 (8) TMI 193 - SUPREME COURTClandestine removal of goods - Misdeclaration of goods - Shortage of goods - Supreme Court after going through the order of CESTAT found no reason to interfere with the impugned order [2002 (10) TMI 191 - CEGAT, MUMBAI]; wherein Tribunal held that polyester waste was subjected to weighment and for moisture content checking. After this, waste was also subject to heat setting to set the undrawn content in the waste. The entire process has been described by the deponent regarding the waste. When this piece of evidence is there, the department has not produced any evidence to contradict the same. When direct evidence is emerging in this case, the department has failed miserably to prove that what is sold was only staple fibre.
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