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2010 (6) TMI 233 - CESTAT, MUMBAIMaintainability of – loss of goods/inputs found short between physical stock taking and book stocks. Held that - stock differences arising at the plant due to some reasons including process loss which is not covered in clause (a) of first proviso to section 35B(1) of the Central Excise Act, 1944. Appeal maintainable.
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