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2020 (1) TMI 667 - AT - Central ExciseClandestine removal - shortage of stock - the appellant is in export warehouse receiving non-duty paid petroleum products for the purpose of export - HELD THAT:- The demand stands raised only on the basis of losses which are either in the condonable limit or have not been correctly measured. There is no evidence of any removal of the product, in the said case demand of duty against the appellant can’t be upheld. Appeal allowed - decided in favor of appellant.
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