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2014 (1) TMI 215 - CESTAT KOLKATAShortage of stock – Physical verification conducted - Waiver of Pre-deposit – Held that:- The case is one of appreciation of evidence relating to the stock of goods - Prima facie, there is no sound basis as to how the stock position as on 20.09.2007 could be adopted by the department - some shortages were noticed in the physical stock during the joint verification exercise carried on 06.12.2007 - the actual shortage or otherwise could be determined only at the time of disposal of the Appeal by analysing the evidences adduced by both sides – Assessee directed to deposit Rupees Twenty Five Lakhs as pre-deposit – upon such submission rest of the duty to be stayed till the disposal – Partial stay granted.
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