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2017 (9) TMI 909 - CESTAT MUMBAIShortage of Finished Goods - clandestine removal or not - Held that: - there is no case of the department that short found quantity was removed by the appellant clandestinely or otherwise - The adjudicating authority has not properly considered the reasons stated by the appellant regarding the shortage alleged by the department. Extended period of limitation - Held that: - The shortages were reflected in annual reports and there was no suppression and hence extended period of limitation was not applicable. The matter needs re-consideration by the adjudicating authority, after taking into account all the explanation, based on the documents - appeal allowed by way of remand.
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