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2018 (3) TMI 746 - CESTAT MUMBAIClandestine removal - shortage of finished goods - Held that: - There is no allegation of shortage of stock detected through physical inspection. The allegation is entirely based on intimation furnished in accordance with a statute to another agency of Government of India - In absence of any evidence, to conclude or even to speculate, that there is shortage of stock of raw material or finished product, no valid ground remains to recover duty on presumption of clandestine removal - appeal allowed - decided in favor of appellant.
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