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2018 (3) TMI 1684 - AT - Central ExciseClandestine removal - shortage/excess in the Annual Shortage and Surplus Report - Held that:- The issue decided in appellant own case ROURKELA STEEL PLANT [SAIL] VERSUS COMMISSIONER OF C. EX., BHUBANESWAR [2000 (7) TMI 726 - CEGAT, KOLKATA], where it was held that There is nothing on record to show that the appellants have been indulging into excess clearances without payment of duty. The appellants have satisfactorily explained the difference between the figures as reflected in annual financial account and those entered in RG-I for each and every item - appeal allowed - decided in favor of appellant.
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